General Services Revenue Estimates
North Ayrshire Council · 26 February 2025
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NORTH AYRSHIRE COUNCIL 26 February 2025 North Ayrshire Council Title: General Services Revenue Estimates 2025/26 to 2027/28 Purpose: To advise Council on (a) the Council's revenue spending requirements and anticipated funding for 2025/26 to 2027/28; (b) the level of reserves and fund balances held by the Council and (c) options to address the funding gap. Recommendation: That Council: a) notes the anticipated funding available to meet the Council’s expenditure requirements and notes the areas of ongoing financial risk to the Council; b) approves the Council's expenditure requirements for 2025/26 and notes the indicative requirements for 2026/27 and 2027/28; c) approves the new strategic investments and risk provision outlined in section 2.7.2 of the report; d) notes the projected outturn position for 2024/25; e) notes the level of reserves and fund balances held by the Council and approves any use and contributions to and from these; f) approves the additional contribution to the HSCP noted at 2.8.1; g) approves efficiencies and savings to ensure a balanced budget for 2025/26, consequentials and new proposals in future years; h) approves implementation of the revised service delivery model for the previously approved school library saving outlined at paragraphs 2.7.7 to 2.7.9; i) approves the schedule of Council fees and charges detailed in Appendix 6; j) determines the level of Council Tax for 2025/26, noting the recommendation for a 7% increase; k) notes the anticipated funding gaps for 2026/27 and 2027/28; l) considers the equality and children’s rights impact of any proposed service changes; m) notes the feedback from the community Budget engagement exercise to help inform budget plans; n) notes progress to date on the Council’s Sustainable Change Programme and corporate Workforce Planning; and o) approves the budget matrix for 2025/26.
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1. Executive Summary Introduction 1.1. Section 93 of the Local Government Finance Act 1992 requires Councils to determine the levels of expenditure in the forthcoming financial year, and thereafter to set Council Tax sufficient to cover any unfunded balance. 1.2. This report provides Members with an overview of the Council's anticipated financial position on the General Fund revenue budget for the next three financial years, 2025/26 to 2027/28. It also sets out the information required to enable the Council to set a balanced budget and its Council Tax for 2025/26 by 11 March as required by statute. 1.3. The Long-Term Financial Outlook 2024/25 to 2033/24 report was presented to Council on 13 December 2023. The updated Medium-Term Financial Outlook 2025/26 to 2027/28 was presented to Council on 9 October 2024. In addition, regular Elected Member briefing sessions were held between October 2024 and February 2025, during which officers provided Members with information on the financial pressures and risks faced by the Council and options to reduce net expenditure within the context of the priorities set out in the Council Plan. Revenue Budget 1.4. When the Council set its budget for 2024/25 on 28 February 2024 the decisions taken resulted in a balanced budget for 2024/25 with indicative remaining funding gaps of £10.718m and £8.721m for 2025/26 and 2026/27 respectively. 1.5. The Medium-Term Financial Plan (MTFP) for 2025/26 to 2027/28 builds on last year’s MTFP and the analysis reflected in the Medium-Term Financial Outlook. The proposals in this report provide a balanced budget for 2025/26, although it should be noted that this required a planned use of £4.000m reserves, with indicative net funding gaps remaining for 2026/27 and 2027/28 of £3.579m and £7.385m respectively. This position incorporates the full year effect of proposed savings in 2025/26 and a planned use of reserves of £3.500m in 2026/27 and £1.788m in 2027/28. This position continues to present a significant challenge to the sustainability of the Council’s finances. A summary of the key components underpinning this is provided at sections 2.6 and 2.7. 1.6. Detail is provided at section 2.5 on the anticipated level of earmarked, unearmarked and specific reserves with unearmarked reserves projected at the level of 2.0% equal to £9.181m, earmarked reserves of £77.096m and specific reserves of £11.504m aligning with anticipated future commitments. The Council’s Useable reserves position will continue to be monitored. 1.7. The MTFP includes a range of savings proposals required to deliver a balanced Budget position for 2025/26, and a profiled use of reserves to help mitigate the significant financial challenges facing the Council and this is set within the context of a proposed Council Tax increase of 7% for 2025/26. This has also been impacted by the position in respect of employers’ national insurance funding for Councils, with anticipated funding of 60% of the cost of direct staff included within
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the Budget. Against this challenging backdrop the reduction in employer pension contributions in 2025/26 has provided some flexibility to address the significant risks facing the Council and provide an opportunity for a level of non-recurring strategic investment to support priorities. Details of the proposed investment and risk provision is outlined in section 2.7.2 of the report. Council is asked to consider these proposals. Health and Social Care Partnership 1.8 The Director of the Health and Social Care Partnership (HSCP) has provided Members with information on pressures and areas of potential savings to inform the Council’s proposed contribution to the Partnership. This information is not detailed within the Council’s budget proposal on the basis that the final position will be determined by the Integration Joint Board (IJB). It is recognised however, that the Medium-Term Financial Plan of the HSCP anticipates significant cost pressures which presents a risk to the financial sustainability of the Council. 1.9 The proposed additional contribution for 2025/26 is currently £13.280m. This reflects the requirements as set out in the local government finance settlement and includes funding to support new expenditure commitments as well as additional uncommitted funding from the Council of £2.114m, being the HSCP share of the additional core grant settlement, to help address existing cost pressures. It is also important to note that full funding in respect of the additional cost associated with the change in employer national insurance contributions has been passported to the HSCP, with the shortfall of £0.759m borne by the Council. Further areas of funding to support expenditure commitments is expected and still to be distributed. 1.10 The Integration Scheme approved by Scottish Ministers states that following determination of the Council and NHS payment to the IJB, the IJB will refine its Strategic Plan and planned service delivery to take account of the totality of resources available. In order to deliver services within the level of available funding, this will require the HSCP to fully develop its Transformation and financial recovery plans. Chief Finance Officer Assurance 1.11 The 2025/26 annual budget and 2025/26 to 2027/28 MTFP has been informed by the Council’s Long-Term Financial Outlook and previous MTFP. Significant scrutiny of the underlying assumptions and savings delivery has been undertaken to ensure the 2025/26 annual budget is robust. It is the responsibility of Chief Officers, including the HSCP, to manage any variance from the underlying assumptions. 1.12 The report notes at section 2.14 the significant risks to the financial sustainability of service delivery. Within this context, apart from the uncertainty around future funding levels from Scottish Government and the financial performance related to the HSCP, there are two significant financial risks that the Council is managing. They include the risk of the 2025/26 pay award being agreed at a level more than the budgeted 3% contribution and without any further Scottish Government support this would have a material impact on the Council’s finances. The ongoing position around maintaining teacher numbers runs contrary to the Council’s
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individual circumstances, impacted through a reduction in the pupil roll demographic and Attainment Challenge funding. Although the Council continues to progress discussions with the Scottish Government around areas of accepted mitigation, there remains a small risk that an element of funding to support teachers could be withdrawn. 1.13 Allied to the risks facing the Council, there is the requirement for the Council to hold a sufficient level of Reserves. The level of Reserves set out in the Budget aligns with known future commitments. The Change and Service Redesign Fund will require to be kept under review to ensure sufficient resources are available to continue to support the Council’s Sustainable Change programme. Unearmarked reserves continue to remain at the lower level of recognised best practice and reflects 2% of the Council’s revenue budget. 2. Background 2.1 Financial Context 2.1.1 The Long-Term Financial Outlook 2024/25 to 2033/24 report, incorporating the Medium-Term Financial Outlook 2024/25 to 2026/27 was presented to Council on 13 December 2023. This, along with the Medium-Term Financial Outlook 2025/26 to 2027/28, is the cornerstone of the Council’s strategic financial planning framework. This has helped inform the development of the Medium-Term Financial Plan 2025/26 to 2027/28. 2.1.2 The economic outlook for the Scottish, UK and global economy continues to be volatile. In the UK growth remains relatively stagnant, with 0.1% increase in GDP in the last quarter of 2024. Inflation for 2024 based on CPI was 2.5% which is more than the Bank of England target of 2%. Inflation is expected to increase again during 2025. The Bank of England base interest fell by 0.25% to 4.5% in February 2025. The level of inflation will remain an important factor in local government pay negotiations across all bargaining groups. Pay negotiations for 2025/26 are currently being progressed. The impact of inflation on the Council’s cost base, coupled with an increased cost of borrowing to support the Capital programme, continues to place significant strain on the Council’s finances. 2.2 Scottish Government Funding 2.2.1 The Scottish Budget was announced on the 4 December 2024 and Local Government Finance Settlement for 2025/26 was published on 12 December 2024. Funding support from the Scottish Government comprises: • general revenue grant; • non domestic rate income; and • specific grant. 2.2.2 North Ayrshire Council's anticipated Scottish Government funding support, as distributed, for 2025/26 is £375.310m. 2.2.3 The Local Government Settlement resulted in an increase of £7.254m in core grant funding (+2.05%) when compared to the 2024/25 settlement. The main elements of the budget announcement included;
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• National Increase in the General Revenue Grant of £289m. This comes with no additional commitments; • An additional £15m to support the expansion of Free School Meals. NAC (£0.379m); • From the 2024-25 Scottish Joint Council (SJC) and teachers (SNCT) pay deals, baselining an additional £77.5m (NAC £2.056m) and £43m (NAC £1.135m) of resource respectively; • Baselining £86.2m (NAC £1.736m) to support the higher cost of employers’ pension contributions for teachers; • Additional £125m and £25.7m to fund the Real Living Wage uplift for commissioned services across adult social care and early learning and childcare respectively; • £10m nationally to support an inflationary uplift in free personal nursing care; • Further £41m nationally of resource to reflect the costs of maintaining teacher numbers at 2023 levels with an additional £28m to be made available to enhance additional support for learning services. This funding has still to be distributed; • Maintaining £4m (NAC £0.231m) of support for island communities to reflect the higher costs of delivering services in island communities in lieu of the conclusion of the ongoing review of the Special Islands Needs Allowance; • £33m (NAC £1.059m) to support development of people working in children’s social work; 2.2.4 The Settlement announcement also included details on areas where Scottish Government set out a number of expectations; • The Settlement provided full discretion over decisions on Council Tax, with no freeze and no cap. However, it is intended to enable local authorities to deliver the key services and outcomes upon which communities rely, therefore the Scottish Government hope this will enable councils to minimise any proposed increases in the Council Tax, given the ongoing cost of living pressures affecting people in communities. • The additional funding allocated as General Revenue Grant for Integration Authorities, in support of the real living wage uplift in commissioned services and for Free Personal and Nursing Care should continue to be additional and not substitutional to each Council's 2024-25 recurring budgets for delegated adult social care services. • Establishment of a joint Education Assurance Board. The Board will drive activity to achieve shared objectives to improve attainment, attendance and improve relationships and behaviour. The Board will aim to provide assurance that jointly, Local Government and Scottish Government are supporting improvement, and will draw on a range of data and evidence including independent scrutiny bodies such as HM Inspector of Education. • Local authorities will commit to maintaining or restoring teacher numbers to the 2023 baseline in 2025-26. The budget uprates the value of this funding to £186.5 million from 2025-26 (from £145.5m). This funding aims to ensure that teacher numbers, set out in the publication Summary statistics for schools in Scotland 2023, published on 12 December 2023, being met or exceeded for
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each council, in the teacher numbers census of September 2025, noting that there may be exceptional circumstances outwith a council’s control which need to be able to taken into account. Those exceptional circumstances include: o Reductions in aggregate Scottish Attainment Challenge funding in 2025-26 which result in a reduction in teacher numbers. This may be due to the tapered approach between 2022-23 and 2025-26 to phasing out the nine former challenge authority models and moving to Strategic Equity Funding for all 32 Councils. o Reductions in School Teaching Staff Grant Aided Expenditure (GAE) in 2025-26, which reflect changes to the Council's pupil roll. o Situations where Councils have had to temporarily increase teaching capacity to address a short-term spike in pupil numbers (which in the past included Ukrainian refugee support). 2.2.5 The Settlement did not include any funding to support the increase in employer national insurance contributions that will come into effect from April 2025. Due to the proportionally larger size of Scotland’s public sector compared to that of England, it is anticipated that the Barnett consequentials passed through to Scotland will not fully fund this change. For NAC the total cost of this policy change in relation to direct staff is £6.618m (including the HSCP). The Scottish Government recently confirmed that they will provide funding to Councils in advance of the consequentials from the UK Government, however, this funding is approximately 60% of the cost of direct staff within Scottish Councils. For NAC this will leave an anticipated shortfall in funding of £2.647m (£1.888m NAC and £0.759m in respect of the HSCP). Further, it should also be noted that the funding does not provide any additional financial support to address costs associated with commissioned services impacted by this policy change. Although not known at this time, this will likely be significant, and the Council will require to make appropriate financial provision to address this risk. 2.2.6 The 2025-26 Non-Domestic Basic Property Rate (‘poundage’) is provisionally set at 49.8 pence, the same rate as last year. The Intermediate and Higher Property Rates will increase by inflation to 55.4p and 56.8p respectively. A new 40% relief for Hospitality premises (including Music Venues with capacity up to 1,500) will be introduced for 2025-26, where the property is liable for the Basic Property Rate (rateable value up to £51,000), capped at £110,000 per business. The 100% relief for Hospitality premises on islands and specified remote areas will continue in 2025-26, capped at £110,000 per business, and will also be available for music venues with a capacity up to 1,500 per business from 1 April 2025. 2.2.7 For 2026/27 and 2027/28 the current planning assumption is that the level of core grant support will be flat cash and remain at the same level for each year. For context, a 1% reduction in core grant equates to around £3.500m. This assumption is still based on a broadly flat cash funding position for local government, as reflected in the Scottish Government Spending Review published in May 2022. This is due to be updated in the spring of 2025. 2.3 Council Tax 2.3.1 Local authorities have discretion to increase Council Tax. Section 74 of the 1992 Act sets the proportions payable by each Council Tax band. As such, Councils can
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only apply a standard percentage increase across all Council Tax bands, they cannot vary the percentage increase between bands. 2.3.2 Council Tax is a vital source of revenue for the Council. The 2025/26 Settlement did not include any funding to support a Council Tax freeze or introduce any cap, instead asked that Councils look to minimise any increase. Although the level of Scottish Government Settlement is more than forecast there remains several significant cost pressures set against this funding, including assumptions around the level of pay awards, employers’ national insurance costs and demographic cost pressures requiring more investment for HSCP’s. 2.3.3 In considering the costs pressures facing the Council over the medium-term and the measures required to address this position, whilst still trying to minimise the impact on communities and services, the MTFP includes a planning assumption for 2025/26 of an increase of 7% in Council Tax, with a current planning assumption of a further 5% increase for 2026/27 and 2027/28. Council Tax income represents around 16% of Council funding. 2.3.4 The anticipated Council Tax charge for 2025/26 is illustrated in the undernoted table for each property band (excluding charges for water and waste water charges). Water and waste water charges are set by the Scottish Water Board. 2.3.5 Comparative information on Band D is provided within the Council Tax leaflet that is issued with Council Tax Bills. The comparative information for 2024/25 is as follows; Scotland £1,418.00 North Ayrshire Council £1,452.12 2.3.6 The Scottish Government published the Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2023, under which councils have the power to vary the Council Tax charge for second homes from the current 100% charge, to include a premium of up to a further 100% of the applicable Council Tax charge. Following a period of consultation during 2024/25, North Ayrshire Council at its meeting on 12 February 2025 approved the application of the 100% premium. A Under £26,999 £968.08 £67.76 £1,035.84 B £27,000 to £34,999 £1,129.42 £79.06 £1,208.48 C £35,000 to £44,999 £1,290.77 £90.35 £1,381.12 D £45,000 to £57,999 £1,452.12 £101.65 £1,553.77 E £58,000 to £79,999 £1,907.92 £133.56 £2,041.48 F £80,000 to £105,999 £2,359.69 £165.18 £2,524.87 G £106,000 to £211,999 £2,843.73 £199.06 £3,042.79 H Over £212,000 £3,557.69 £249.04 £3,806.73 Band Valuation (at 1991 levels) 2024/25 Council Tax Proposed Increase (7%) 2025/26 Council Tax
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2.4 Probable Outturn 2024/25 2.4.1 Based on the revenue financial performance report for 2024/25 at the end of November 2024, a projected overspend of £0.689m is forecast. The factors contributing to this were reported to Cabinet on 21 January 2025. 2.4.2 This position could change following the events of the storm impact on 24 January 2025. The Scottish Government has activated the Bellwin scheme, and the Council is currently gathering details of cost impacts, with a view to submitting a claim in the next couple of months. It should be noted, however, that the conditions of the Bellwin scheme are such that the Council requires to fund any costs up to 0.2% of the annual budget, therefore up to £0.785m for NAC. The position reflected in the level of anticipated Council reserves on 31 March 2025 is that any overspend to 31 March 2025 will be met from existing earmarked reserves. 2.4.3 The HSCP financial performance report to December 2024 was presented to the Integration Joint Board on 6 February 2025. The overall projected outturn is a year-end overspend of £5.824m for 2024-25, reduced to £4.415m through identified financial recovery actions. The NAC element of this as a funding partner is a year-end overspend of £4.285m, reduced to £3.106m through recovery actions. There is an increasing risk to achieving financial balance during 2024-25. Although the HSCP will continue to progress recovery actions throughout the remainder of the year, in the event of an overspend position the Council will have to consider making interim funds available. The terms of this arrangement will be considered by the Council’s Cabinet and the Integration Joint Board when the final outturn position is known. It is recognised that the projected level of financial pressures and funding for the HSCP over the medium-term presents a significant risk to the financial sustainability of the Council. Elected members will continue to be updated on this position. 2.5 Reserves, Fund Balances and Investment Introduction 2.5.1 Setting the General Fund Reserve is one of several related decisions in the formulation of the MTFP and the annual revenue budget. In setting its budget the Council must have a clear reserves policy that takes account of known commitments, potential liabilities and the risk profile of the Council and providing flexibility to deal with unforeseen circumstances. The right level of reserves supports financially sustainable service delivery. The Council’s approach is in line with CIPFA’s recommended practice as set out in the document “Local Authority Reserves and Balances”. Application of Reserves 2.5.2 North Ayrshire Council has used reserves in setting its budget over several years. This has included a reduction in unearmarked reserves, release of earmarked reserves no longer required and application of in-year underspends. Use of reserves provides only a temporary solution, and more sustainable approaches are required. A summary of application of reserves is noted below;
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• In 2017/18 £8.782m funded the HSCP Challenge Fund and supported non- recurring expenditure. • In 2018/19 and 2019/20 £3.500m and £3.880m respectively supported the core recurring budget. • In 2020/21, following a review of earmarked reserves, a total of £0.548m was released to support the 2020/21 Budget. • In 2021/22, following a review of corporate contingency funds, a total of £0.862m was released to support the 2021/22 Budget. • In 2022/23, no use of reserves was required to support the Budget. • In 2023/24, a total of £3.503m contribution was made from reserves. • In 2024/25, there was a planned contribution of £5.000m from reserves. Reserves Policy Unearmarked Reserve 2.5.3 This reserve is held to ensure the Council remains in a prudent financial position in 2025/26 and could respond to major unforeseen incidents or emergencies. 2.5.4 The Council will continue to face financial challenges through 2025/26 and across the medium-term. Cost pressures and risks include the financial performance of the HSCP, employee pay negotiations, employer national insurance contributions for direct staff and commissioned services and the ongoing impact of inflationary related pressures across Council budgets and the capital programme. 2.5.5 It is anticipated on 31 March 2025 the balance of unearmarked reserves will be £9.181m which equates to 2.0% of the Council’s net expenditure budget. This level of unearmarked reserve is at the lowest end of the recommended range of 2% - 4% for general reserves. Earmarked Reserves 2.5.6 These Funds have been approved for carry forward to meet known commitments or liabilities which will be settled in future years. Current earmarked funds include: • Affordable Housing – accumulated from Council Tax collected from second homes and long-term empty properties; • Project-specific funds - these funds will be carried forward from 2024/25 to allow for the completion of specific projects after 31 March 2025; • Workforce Planning Fund – To support the Council’s workforce planning programme; • Prudential Investment Fund - resources to smooth the revenue implications of loan charges supporting the Capital Investment Programme; • Change and Service Redesign Fund – supports delivery of the Council’s Sustainable Change programme; • Renewal Fund to support a range of projects across key themes identified through the experiences from the pandemic; and • Investment Fund to support a range of sustainability and Community based projects. 2.5.7 On the 15 February 2023 Council approved the use of Service Concession flexibility to help mitigate the significant cost pressures and resultant revenue
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budget gaps over the medium-term and to help address the impact of construction cost volatility as part of delivering the Council’s ambitious Capital programme. The Council Budget meeting of 1 March 2023 approved the use of £16.146m of the total retrospective sum of £21.546m to be applied in a limited and controlled manner across several financial years and, critically, that this runs in parallel with more sustainable measures to reduce the cost base of the Council in line with available funding. In view of the scale of the financial challenges facing the Council, this remains an essential element of the Budget programme over the medium-term. Specific Reserves 2.5.8 Specific reserves are held as follows; • Insurance Fund - the current balance on this Fund aligns with the most recent actuarial valuation, provision for uninsured claims and outstanding liabilities. • Capital Fund – This supports delivery the capital investment programme. Summary 2.5.9 The projected accumulated balances on the Council's Funds and Reserves on 31 March 2025 are outlined in the table below, with the majority of these being earmarked for specific purposes. The value of reserves is anticipated to reduce during 2024/25 by £7.993m. 2.5.10 Based on the current financial landscape and the risks the Council faces the current level of Reserves requires to be increased to help address new and Balance at 31 March 2024 Transfers Approved by Cabinet 24 Jan 2025 Projected Transfers to 31 Mar 2025 Transfers Included in Budget Paper Projected Balance at 31 Mar 2025 Anticipated Future Spend Projected Future Balance £m £m £m £m £m £m £m General Fund Unearmarked 8.445 - (0.689) 1.425 9.181 - 9.181 General Fund Earmarked Affordable Housing 1.925 (0.394) 1.198 - 2.729 (2.729) - Project Specific Funds 23.009 (3.771) (1.711) (1.425) 16.102 (16.102) - Prudential Investment Fund 26.884 7.673 (0.050) - 34.507 (34.507) - Change and Service Redesign Fund 2.431 (0.203) (0.662) - 1.566 (1.566) - Renewal Fund 9.123 (2.659) (0.705) - 5.759 (5.759) - Investment Fund 5.033 (0.125) - - 4.908 (4.908) - Workforce Planning Fund 0.909 - - - 0.909 (0.909) - Future Budget Support 14.288 (5.000) - - 9.288 (9.288) - Cost of Living Fund 1.338 (0.010) - - 1.328 (1.328) - Total Earmarked Funds 84.940 (4.489) (1.930) (1.425) 77.096 (77.096) - Total General Fund Balances 93.385 (4.489) (2.619) - 86.277 (77.096) 9.181 Specific Reserves Insurance Fund 2.558 - - - 2.558 (2.558) - Capital Fund 9.831 (0.885) - - 8.946 (8.946) - Total Specific Reserves 12.389 (0.885) - - 11.504 (11.504) - Total General Fund Reserves 105.774 (5.374) (2.619) - 97.781 (88.600) 9.181
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increasing risks associated with the HSCP financial performance over the medium-term and the impact of the increase to employer national insurance contributions likely to be passed through from commissioned services. The Council will also require to invest to progress the change programme at scale and pace and deliver future savings as part of the Budget programme. This is outlined further in section 2.7.2 of the report. 2.6 Income Summary 2.6.1 Total funding available to the Council to finance its expenditure plans in 2025/26 is noted in the table below. The main assumptions include; • 2025/26 Scottish Government Funding in line with the Finance Circular of 12 December 2024 and the position has been updated to reflect recent funding announcements in respect of Council’s anticipated funding in respect of employers’ national insurance contributions, in advance of any consequentials from the UK Government being confirmed. A flat cash position in core funding is projected for years 2 and 3, excluding anticipated adjustments in respect of loan charge support; • The North Ayrshire Council meeting of 12 February 2025 approved the application of a 100% Council Tax premium in respect of second homes and approved a revised policy for non-domestic rates empty property relief. This has been reflected in the anticipated income for 2025/26. Council Tax increases of 5% for 2026/27 and 2027/28 have been included within the planning assumptions at this time. This position will be influenced by the level of future Scottish Government funding; • Funding from Scottish Government to support teacher numbers has been included. This continues to be subject to ongoing discussion which includes areas of accepted mitigation where teacher numbers have not been maintained. These mitigations include circumstances where Councils have lost funding through the Attainment Challenge fund and where reductions in pupil roll have led to less funding through GAE lines. Both these areas have impacted North Ayrshire. It is also recognised that further funding to support teachers and additional support needs was announced as part of the Budget, however, allocations have still to be confirmed; • The contribution from earmarked reserves includes resources from the approved Service Concessions flexibility across the MTFP; • Outwith specific proposals, fees and charges have been uplifted by 5% annually.
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2.7 Expenditure Requirement 2.7.1 The revised expenditure requirement for 2025/26 is £461.612m and is summarised in Appendix 1. This is the 2024/25 base budget adjusted to reflect the outcome of a full review of service pressures, previously approved savings, operational budget adjustments, national expenditure requirements and the proposed funding contribution to the Health and Social Care Partnership. The main assumptions and pressures are summarised below; • Costs of continuing the current level of service; • Inflationary pressures, including assumed pay awards, employers’ national insurance contributions, contractual commitments and utilities; • The financial implication of decisions already taken by the Council; • Socio economic and demographic pressures. 2.7.2 Changes to the level of employer contributions to the Strathclyde pension fund were confirmed during 2023/24. The new rates included a 6.5% contribution rate for 2024/25 and 2025/26 and a 17.5% contribution rate for 2026/27. The Council’s expenditure requirements have been adjusted to reflect the new base contribution rate of 17.5%, however, the reduced rate of 6.5% has provided financial flexibility of £5.000m in 2025/26 to help address areas of material financial risk to the Council, albeit it is recognised that this would only provide temporary funding. There is also some scope for non-recurring strategic investment in 2025/26. It is recommended that investment helps achieve future cost avoidance or future savings. Council is asked to approve the following use of non-recurring funding for 2025/26; • £4.000m – Funds will be earmarked to help address areas of material financial risk to the Council and support the Change programme. The areas of risk include the financial performance of the HSCP and associated financial risk to the Council as a funding partner in the event of further overspends being incurred, the impact of the employer national insurance contributions increase and pass through costs from commissioned services, the risk of any agreed pay awards for 2025/26 exceeding the current 3% funding level from the Council 2025/26 2026/27 2027/28 £m £m £m Aggregate External Finance 375.310 375.310 375.310 Additional Aggregate External Finance due: Teachers Numbers Funding 3.775 3.775 3.775 NI Increase Contribution 3.971 3.971 3.971 Council Tax 69.491 73.455 77.632 Council Tax Income for Affordable Housing 1.213 1.274 1.338 Council Tax Second Homes Levy 1.305 1.370 1.439 Contribution from Earmarked Reserves 4.000 3.500 1.788 Total Funding Available 459.065 462.655 465.253
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and the ongoing risk associated with teacher number funding being reduced if areas of Council mitigation are not formally agreed by the Scottish Government. It is also recognised that the Council requires to continue to invest to deliver the Sustainable Change programme and generate further financial savings to address budget gaps. Specific allocations within the £4.000m will be refined as more information is known through 2025/26. • £0.500m – Investment in the North Ayrshire roads infrastructure to bring total investment levels (capital and revenue) closer to the required steady state maintenance levels and avoid further future costs. • £0.500m – Sustainability investment across the Council’s property estate to focus on cost effective measures to help reduce energy consumption and generate financial savings. 2.7.3 In the absence of an agreed pay settlement for 2025/26 through the SJC and SNCT bargaining groups, the financial planning assumption for pay increase for 2025/26 remains at 3%, noting the risks in section 2.7.2 above, and further 3% increases for 2026/27 and 2027/28 respectively. This continues to be based on the limits of affordability rather than any prediction as to the actual level of any pay agreement. 2.7.4 In establishing the expenditure requirements, no provision has been made for general non pay inflation resulting in a reduction in the purchasing power of the budgets affected. This is most acute across the range of services delivered through the Place Directorate. 2.7.5 The Scottish Government has confirmed that the cost of implementing the SLARC recommendations has been included within the uncommitted funding as part of the Local Government Settlement for 2025/26. Regulations are due to be laid in the coming weeks and come into force on the 1 April 2025 to implement the pay recommendations. This has been included within the Council’s expenditure requirements. 2.7.6 Operational budget adjustments not impacting on Council policy or causing material changes to current service levels, are detailed in Appendix 2. Notification was received in November 2024 from the Department for Environment, Food and Rural Affairs (DEFRA) which included an interim assessment of up to £4.660m of revenue due to the Council during 2025/26, following the implementation of Producer Responsibility Obligations for Packaging on businesses with a turnover of more that £1m per annum. In short, fees will be charged by DEFRA to businesses who produce packing for their products. The fees are intended to cover the waste collection, disposal and recycling of the packaging, with the revenue then allocated to waste authorities across the UK. The first revenue allocation is anticipated in November 2025, however, at this time final confirmation is still required on revenue allocation levels and around any obligations attached to this funding. The 2025/26 revenue budget includes assumed funding of £1.335m from this source. This is a risk-based approach, and it is anticipated will help fund additional cost pressures in waste services as well as allowing the Council to defer at this time any consideration for introducing charges for garden waste collection. This position will be monitored during 2025/26, and any further changes will be considered as part of the 2026/27 Budget.
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2.7.7 As part of the 2024/25 revenue budget, savings were approved which impacted 2025/26 and 2026/27 and they are detailed at Appendix 3. At the Council’s budget setting meeting of 28th February 2024, a budget saving totalling £0.438m was approved. This saving had several elements, including the implementation of a re- designed school library service. This element of the saving totalled £0.190m. A proposed service delivery model was developed within the revised financial envelope available. 2.7.8 Following stakeholder feedback, the matter was discussed further at the Council meeting of 15th May 2024, where it was agreed to delay the implementation of the school library redesign to allow further work on the development and communication of the replacement model. Officers subsequently undertook engagement with headteachers, parent council representatives and pupils. This informed preparation of alternative service delivery models, within the original resource envelope, for consideration. 2.7.9 Informed by the engagement feedback, a revised proposal to create 4 x Grade 4, 'Library Assistants (Secondary Schools)’ posts, operating on a part time (14 hours per week) term time basis across all mainland secondary schools is recommended for implementation. This proposal has been discussed with trade unions and affected staff. The key duties of the postholders will be maintaining the library, facilitating access to books and ICT resources, study sessions, encouraging reading, offering a safe space for pupils, delivering lunchtime after school activities and special themed days, for example the annual Book Week Scotland event. These duties reflect the priorities expressed by stakeholders as part of the engagement exercise. It is therefore recommended that Council approves implementation of the revised service delivery model for the school library service. 2.7.10 Full details of expenditure requirements identified for 2025/26 to 2027/28, including new national expenditure requirements and all contractual and inflationary related pressures, as well as loans fund support to deliver the capital programme, are detailed in appendix 4. 2.7.11 Based on this expenditure forecast and incorporating the savings achieved through operational adjustments and those savings previously approved, remaining savings of £2.547m / £5.399m / £7.618m are required for 2025/26, 2026/27 and 2027/28 respectively. This position incorporates the planned use of reserves totalling £4.000m in 2025/26, £3.500m in 2026/27 and £1.788m in 2027/28. This funding landscape continues to present a significant challenge to the Council over the medium-term. 2.8 Health and Social Care Partnership 2.8.1 Information on pressures and areas of proposed savings are shared with North Ayrshire Council to inform the allocation of resources delegated to the IJB. As part of the recent 2025/26 budget announcement and recognising the level of Scottish Government Settlement and the pressures facing the HSCP, the Council plans to make a net contribution to the HSCP of £13.280m. It should also be noted that further resource distributions to the HSCP, aligned to specific policy areas, are expected throughout the course of 2025/26.
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2.8.2 As a condition of the settlement, funding should be additional and not substitutional to each Council's 2024-25 recurring budgets for adult social care services that are delegated. 2.8.3 The contribution to the HSCP includes additional funding from the Council of £2.114m, being the HSCP share of the additional Scottish Government core grant settlement to help address cost pressures. It is also important to note that full funding in respect of the additional cost associated with the change in employer national insurance contributions has been passported to the HSCP, with the shortfall of £0.759m (being 40% of the total cost) borne by the Council. 2.8.4 The Integration Scheme approved by Scottish Ministers states that, following determination of the Council and NHS payments to the IJB, the IJB will refine its Strategic Plan to take account of the totality of resources available. Accordingly, the proposed financial contribution to the IJB of £13.280m in 2025/26 represents more than the allocation required from the settlement conditions and will be used by the HSCP to meet new and existing spending commitments, recognising that further distributions from Scottish Government will also occur throughout 2025/26 for policy areas. Elected members should note however that the Medium-Term Financial Plan of the HSCP anticipates further significant cost pressures across 2025/26 and 2026/27. At this time the Social Care services of the HSCP project an estimated Budget gap in 2025/26 of over £3.175m which will require identification of further savings and recovery actions to address. The position in 2026/27 is compounded by the return of the employer superannuation contribution rate to 17.5%, from the current discounted rate of 6.5%. The estimated Budget gap in 2026/27 ranges from a best-case scenario of an £8.960m deficit to a worst-case deficit of £17.189m. This position presents a material risk to the financial sustainability of the Council. 2.8.5 The current planning assumption for years 2026/27 and 2027/28 from the Council is that the financial pressures facing the IJB will be met by savings and recovery actions. 2.8.6 It is anticipated that the IJB will utilise all remaining unearmarked reserves by the 31 March 2025. 2.9 Efficiencies and Savings Proposals 2.9.1 Proposals for efficiencies and savings have been made which will deliver a balanced budget for 2025/26. There are estimated net budget shortfalls of £3.579m and £7.385m in 2026/27 and 2027/28. This position, however, incorporates the planned use reserves of £4.000m in 2025/26, £3.500m in 2026/27 and £1.788m in 2027/28. The use of reserves is not a sustainable solution, but necessary due to the scale of the Budget challenges. Proposed savings, excluding the HSCP, are summarised at Appendix 5. The approach to the Budget Programme continues to focus on engagement with communities to consider the impact on services, forging a path to financial sustainability, delivery of the Council’s Sustainable Change programme and where possible minimising the impact on communities and services through using existing powers as opposed to service cuts. It is recognised that this approach will continue to be challenging over the medium-term.
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2.9.2 Apart from some specific charging arrangements and those charges set nationally, it is proposed that the Council’s fees and charges in 2025/26 increase by 5%, with similar indicative increases in 2026/27 and 2027/28. This position will be reviewed again in advance of the 2026/27 Budget. Members should note that no increase has been proposed in respect of school meals charges which remains at £2.05. The schedule included in Appendix 6 contains the charges with effect from 1 April 2025. It is important to note that fees and charge levels in respect of the HSCP is a matter for the IJB to consider. A range of HSCP fees and charges in respect of provided adult social care services were approved by the IJB on the 6 February 2025. Full details are included within Appendix 6. 2.10 Equality and Children’s Rights Impacts of Budget Proposals 2.10.1 The Council has a legal duty to consider the equalities and children’s rights impact of proposals on groups with protected characteristics, being age, disability; gender reassignment; pregnancy and maternity; race; religion or belief; sex; and sexual orientation. The Council also has a duty to assess the socio-economic impact of proposals (The Fairer Scotland Duty) and Island proofing. This requires an assessment of the impact of proposals on reducing inequalities. 2.10.2 Proposals contained in this report have been screened to assess whether there are any equalities and socio-economic impacts and, if so, the proposals have been equalities and children’s rights impact assessed (ECRIA). 2.10.3 The purpose of the ECRIA is to ensure that Members are fully informed in advance of taking decisions. They do not prevent Members from making decisions. All ECRIAs have an assessment of risk alongside mitigating actions. This enables Council to consider if any detrimental impact can be minimised and any positive impact maximised. 2.10.4 A link to all the relevant assessments across the budget savings categories is provided; ECRIA for Budget Proposals 2025 and 2026 2.10.5 Any alternative proposals from Members will require to be screened and assessed to ensure Council is aware of impacts before making any decision. 2.10.6 Responsibility for the funding allocations within the HSCP rests with the IJB which has responsibility for assessment of the impact of the decisions it takes. 2.11 Community Budget Engagement 2.11.1 An extensive programme of engagement took place between 10 October and 25 November 2024 including surveys across six main themes as well as in person and online focus groups. The approach was designed to support our residents to contribute their views, make the surveys more accessible and avoid digital exclusion. 2.11.2 The six main themes each included a number of proposals and are noted as follows: • Additional Council Tax Levy on Second Homes • Community Facilities and Car Parking • Schools and Related Services for Children and Young People
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• Service Delivery • Taxes and Levies • Waste Services 2.11.3 This has resulted in 4,461 responses across the six themes, more detailed feedback on proposals and considerable engagement with community groups across North Ayrshire. The engagement has also enabled residents to bring petitions on specific options to the Audit and Scrutiny Committee and Cabinet, demonstrating a high level of engagement with democracy within communities. 2.11.4 This information has been examined by Officers in order to further develop proposals for consideration by Elected Members in setting the budget on 26 February. In parallel, it is used to inform the Equality and Children’s Rights Impact Assessments (ECRIAs) at each stage to ensure we fully consider the impact of proposals on our residents. 2.11.5 Full details of feedback across all areas were presented to Council on 12 February 2025, for Elected member consideration in advance of setting the Council Budget on 26 February 2025. 2.12 Sustainable Change Programme 2.12.1 Progress continues in developing an ambitious Sustainable Change Programme aligned to the Council’s priorities. It is important that a pipeline of activity continues to be identified, with a primary focus on generating financial efficiencies to help address the significant financial pressures across the MTFP. 2.12.2 The programme is governed through the Council’s Transformation Board and includes a range of workstreams and service reviews. The current workstreams include; • Use of Land and Property Assets including commercial and non-commercial property - This includes a major operational property review within the Irvine locality and a programme to maximise all commercial property revenue: • Transport and Travel and decarbonisation of the Council fleet; • Sustainability initiatives including major solar renewable energy investment in Nethermains and Shewalton due to start generating power in April 2025; • Digital Initiatives – Including Accessing Our Council and Financial Inclusion services, maximising our digital opportunities around support and contact. • A range of Service reviews including Waste Services, Housing Services, Learning resources, Additional support needs, Economic Development, Growth and Regeneration and the Brighter Pathways programme led by the HSCP which looks at high cost external residential placements for children and considers alternative settings of care to deliver better outcomes and reduce cost. 2.12.3 It is recognised that the more progress made through delivery of the Council’s Sustainable Change Programme, the less impact there could be on delivery of the Council’s core services. Between the period from 2021/22 to 2024/25 a total of £3.136m has been generated in savings across this programme, with further significant savings incorporated within the medium-term planning. The Council’s Change and Service Re-design Fund requires to be kept under review to ensure it can continue to support the delivery of this programme. Due to the scale of the
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financial challenge facing all Councils it is also important to consider and progress areas of wider reform. National initiatives through the Improvement Service and Digital Office are still at an early stage, however, this could provide further opportunities for Councils to take a collective approach to areas of service delivery. The Council also continues to explore opportunities for sharing services on a regional basis. 2.13 Workforce Planning 2.13.1 The shape of the Council’s workforce is critical to the delivery of efficient and effective services. It is a significant factor in how we transform our Council and organise our workforce within the context of the Council’s key priorities and available funding. 2.13.2 In order to be successful it is key for the workforce strategy, and the planning supporting this, to flow from the Council Plan and link to both people management and operational processes. To ensure the Council’s priorities are met, workforce planning must be flexible enough to manage short term activity but ultimately be focused on medium to long-term needs, ensuring that sustainable long-term savings are delivered. The workforce strategy, linked to the Medium-Term Financial Outlook, recognises and reflects significant external pressures and financial uncertainty. 2.13.3 Influenced by the scale of the financial challenges facing the Council over the coming years, there will continue to be organisational change, both in terms of structures but also about how we work. Included within the 2024/25 Budget was the outcome of Voluntary Early Release programme which released 85 posts and delivered around £2.5m of annual savings. Moving forward, to ensure workforce planning is effective against the backdrop of future budgetary constraints, this will continue to be integrated within a programme of service reviews across the Council. 2.13.4 North Ayrshire Council employs 7,621 staff, equivalent to 6,451 full time equivalent employees. Anticipated workforce implications associated with the MTFP over the next 3 years are summarised in the undernoted table. In 2025/26 the workforce is projected to reduce by approximately 45.2 Full Time Equivalent posts (FTE’s). However, it should be stressed that all measures required to deliver a balanced budget for 2026/27 and 2027/28 have not been included at this time. It is, therefore, anticipated that this position will change through further development of the Budget Programme in 2026/27. Category 2025/26 FTE 2026/27 FTE 2027/28 FTE Operational Budget Adjustments (8.0) (5.0) - Previously Approved Savings (0.7) - - Pressures and Growth 6.0 - - New Savings Options (42.5) (2.3) - Total Workforce Implications (45.2) (7.3) -
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2.13.5 Through a corporate workforce planning approach, any reduction to workforce levels will continue to be managed through natural attrition, vacancy management through the Vacancy Scrutiny Panel, redeployment and, where appropriate, voluntary early release. 2.14 Management of Risk 2.14.1 North Ayrshire’s financial framework is underpinned by strategic, corporate, and operational risk registers. Given the significance of the financial risks the Council faces, this report sets out in the table below a number of the key risks associated with securing financial sustainability along with the likelihood and impact scoring. For all areas of material risk to the Council and planned mitigations, this is reported to Cabinet through the Council’s Strategic Risk Register. Likelihood Score Impact Score Financial Environment – Funding not keeping pace with cost-of-service delivery. Impacted by inflationary pressures, new burdens and limited flexibility across policy areas. 4 5 Financial Sustainability of the HSCP – The HSCP is faced with significant cost pressures across the medium-term, which is not matched by the same level of funding to meet need. 4 5 Inequalities – Linked to the current economic conditions in the area and the growing demand for services and need against a backdrop of reducing budgets. 5 4 Property Asset Risk – The condition of properties has been impacted by the inflationary impact on budgets as well as previous budget reductions 4 5 2.15 Revenue Budget - Objective and Subjective Analysis 2.15.1 The Codes of Financial Practice outline categories of service delivery, known as the Objective Analysis, and categories of expenditure type, known as the Subjective Analysis. Based on the budget presented within this report, the budget matrix for 2025/26 is attached in Appendix 7. 2.15.2 Once this matrix is approved, services must spend in line with this and any subsequent significant and planned variation to this budget (i.e. virement) must be approved by Cabinet. 2.15.3 All North Ayrshire Council functions relating to health and social care are entirely delegated to the Integrated Joint Board, subject to appropriate reporting throughout the year to the Council.
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2.16 Summary 2.16.1 The estimated financial position included in this report presents a challenging fiscal landscape for the Council. The Council continues to face a number of significant financial risks across key policy areas. Although Scottish Government funding is 2.05% more than last year in cash terms, this has been outstripped by pressures and risks across several areas including pay award assumptions, employers’ national insurance contributions and funding for the HSCP, linked to increasing demographic and inflationary cost pressures. 2.16.2 The report also includes a package of measures to address the budget gap. This includes savings and additional revenue generation in addition to an already planned use of Council reserves. Feedback from the Council’s extensive budget engagement and consultation exercise has also been carefully considered. The position reflected in the report includes an assumed increase in Council Tax of 7% in 2025/26, followed by 5% increases in each of the subsequent 2 years. 2.16.3 The table below summarises the incremental budget implications and assumptions included in the MTFP for 2025/26 to 2027/28; 2025/26 £m 2026/27 £m 2027/28 £m Council Tax Increase 7.00% 5.00% 5.00% SG Core Grant Movement +2.05% 0.00% 0.00% Operational Adjustments -£2.254m +£8.184m -£0.120m Previously Approved Savings -£0.008m - - Expenditure Requirements (excluding HSCP) +£20.308m +£5.805m +£10.336m Non-Recurring Strategic Investment and Risk Provision +£5.000m -£5.000m - HSCP Funding +£13.280m - - Use of Reserves -£4.000m -£3.500m -£1.788m Savings to be Approved -£2.547m -£5.399m -£7.618m 2.16.4 New non-recurring strategic investment of £1.000m is proposed for Roads (£0.500m) and sustainable property measures (£0.500m). The balance of £4.000m to be earmarked to help address the significant risks facing the Council. 2.16.5 The additional funding to the HSCP in 2025/26 meets the requirements from the Local Government Settlement. The contribution to the HSCP includes additional funding from the Council of £2.114m, being the HSCP share of the additional Scottish Government core grant settlement to help address cost pressures. It is also important to note that full funding in respect of the additional costs associated
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with the change in employer national insurance contributions has been passported to the HSCP, with the shortfall of £0.759m (being 40% of the total cost) borne by the Council. 2.16.6 The operational adjustments include savings of £2.254m identified across Directorates for 2025/26. This is in addition to the £2.547m savings to be approved for member consideration to deliver a balance budget in 2025/26. 2.16.7 Proposed levels of fees and charges are outlined at Appendix 6. 3 Proposals That Council: a) notes the anticipated funding available to meet the Council’s expenditure requirements and notes the areas of ongoing financial risk to the Council; b) approves the Council's expenditure requirements for 2025/26 and notes the indicative requirements for 2026/27 and 2027/28; c) approves the new strategic investments and risk provision outlined in section 2.7.2 of the report; d) notes the projected outturn position for 2024/25; e) notes the level of reserves and fund balances held by the Council and approves any use and contributions to and from these; f) approves the additional contribution to the HSCP noted at 2.8.1; g) approves efficiencies and savings to ensure a balanced budget for 2025/26, consequentials and new proposals in future years; h) approves implementation of the revised service delivery model for the previously approved school library saving outlined at paragraphs 2.7.7 to 2.7.9; i) approves the schedule of Council fees and charges detailed in Appendix 6; j) determines the level of Council Tax for 2025/26, noting the recommendation for a 7% increase; k) notes the anticipated funding gaps for 2026/27 and 2027/28; l) considers the equality and children’s rights impact of any proposed service changes; m)notes the feedback from the community Budget engagement exercise to help inform budget plans; n) notes progress to date on the Council’s Sustainable Change Programme and corporate Workforce Planning; and o) approves the budget matrix for 2025/26. 4 Implications / Socio-economic Duty Financial 4.1 The financial implications are as outlined in the report. Members require to approve a package of efficiencies and savings, excluding any decision taken by the IJB in respect of social care services, totalling £2.547m for 2025/26. The recommendations are based on a Council Tax increase of 7% for 2025/26.
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Human Resources 4.2 The total anticipated impact on the workforce is a net reduction of 45.2 FTE posts in 2025/26. The new savings proposals for 2025/26 results in a reduction of 42.5 FTE posts. The Council has a robust workforce planning framework in place. In line with this any reduction to the workforce will be managed through natural attrition, vacancies, redeployment and voluntary early release. This will be effected by regular engagement and participation with the Trade Unions. Legal 4.3 The Council is obliged by the Local Government Finance Act 1992 to set a budget for 2025/26 and to do so in a manner and at such a time as to ensure that it is able lawfully to set its Council Tax by 11 March. Failure to do so could result in several legal and financial consequences, for both the Council and Members. Equality/Socio-economic 4.4 Obligation in respect of equalities are set out at 2.10 of the report. The Equality and Children’s Rights Impact Assessments (incorporating Fairer Scotland Duty and Island Proofing) and a summary of screenings are available via the link provided below. ECRIA for Budget Proposals 2025 and 2026 Environmental and Sustainability 4.5 While setting of the budget has no direct environmental or sustainability impacts, there may be impacts on individual services. It is also recognised that the proposed new strategic investment for 2025/26 supports the Council’s sustainability agenda. Key Priorities 4.6 The draft budget supports delivery of the outcomes as outlined in the Council Plan 2023-2028. Community Wealth Building 4.7 Recommendations included in the report align with the Council’s Community Wealth Building Strategy. 5 Consultation 5.1 Significant scrutiny and challenge of the underlying assumptions of the proposed budget has taken place with the Executive Leadership Team and regular engagement with Elected Members has taken place between September 2024 and February 2025. 5.2 The key issues within this report have been presented to the Trade Unions.
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5.3 An extensive programme of engagement took place between 10 October and 25 November 2024 including surveys across six main themes as well as in person and online focus groups. The approach was designed to support our residents to contribute their views, make the surveys more accessible and avoid digital exclusion. Mark Boyd Head of Service (Finance) For further information please contact Mark Boyd, Head of Service (Finance) on 01294- 324560. Background Papers None
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Appendix 1 2025/26 Consequentials Rephased/New Total Consequentials Rephased/New Total £000's £000's £000's £000's £000's £000's £000's Funding Aggregate external finance 375,310 375,310 375,310 375,310 375,310 Additional aggregate external finance due : Assumed Teacher Funding 3,775 3,775 3,775 3,775 3,775 Assumed NI Increase Funding 3,971 3,971 3,971 3,971 3,971 Council Tax Income 69,491 73,455 73,455 77,632 77,632 Council Tax Income for Affordable Housing 1,213 1,274 1,274 1,338 1,338 Second Homes Levy 1,305 1,370 1,370 1,439 1,439 Contribution from General Reserves 4,000 3,500 3,500 1,788 1,788 Total Funding Available 459,065 - 462,655 462,655 - 465,253 465,253 Expenditure Base Budget 427,268 459,065 459,065 462,655 462,655 Operational Budget Adjustments Wellbeing 397 54 54 63 63 Climate Change (245) 12 12 - - A Sustainable Council (2,406) 8,118 8,118 (183) (183) Total Operational Budget Adjustments (2,254) 8,184 - 8,184 (120) - (120) Savings Previously Approved Wellbeing (8) - - - - A Sustainable Council - - - - - Total Savings Previously Approved (8) - - - - - - Investments - Contractual/Unavoidable Wellbeing 2,072 1,552 1,552 900 900 Communities & Local Democracy 53 - - - - Climate Change - - - - - A Sustainable Council 493 108 108 51 51 Corporate Investment 15,888 4,199 4,199 9,285 9,285 Total Contractual / Unavoidable 18,506 - 5,859 5,859 - 10,236 10,236 North Ayrshire Council Revenue Budget 2025/26 Revenue Budget Summary Position 2026/27 2027/28
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Appendix 1 2025/26 Consequentials Rephased/New Total Consequentials Rephased/New Total £000's £000's £000's £000's £000's £000's £000's North Ayrshire Council Revenue Budget 2025/26 Revenue Budget Summary Position 2026/27 2027/28 Investments - National/Local Pressures Wellbeing - - - - - Communities & Local Democracy 111 - - - - Climate Change - - - - - A Sustainable Council 342 (54) (54) 100 100 Total National / Local Pressures 453 - (54) (54) - 100 100 New National Expenditure Requirements Wellbeing 1,115 - - - - Communities & Local Democracy 231 - - - - A Sustainable Council 3 - - - - Total National Expenditure Requirements 1,349 - - - - - - Total Expenditure Requirements (excl HSCP) 20,308 - 5,805 5,805 - 10,336 10,336 Health and Social Care Partnership HSCP Net Expenditure Requirements 4,891 - - - - - - New HSCP National Expenditure Requirements - Recurring 8,389 - . - - - - Total Health and Social Care Partnership 13,280 - - - - - - Total Expenditure Requirements 33,588 - 5,805 5,805 - 10,336 10,336 Additional Investment Strategic Investment / Risk Provision 5,000 (5,000) (5,000) - - - Reverse Previous Investment (1,982) - - - - - - Total Adjustments 34,344 3,184 5,805 8,989 (120) 10,336 10,216 Total Expenditure Requirement 461,612 3,184 464,870 468,054 (120) 472,991 472,871 (Surplus)/Deficit for Year 2,547 3,184 2,215 5,399 (120) 7,738 7,618 New Savings Proposed Wellbeing (1,936) (1,199) - (1,199) - - - Climate Change - - - - - - - A Sustainable Council (611) (621) - (621) (233) - (233) Total Savings Proposed (2,547) (1,820) - (1,820) (233) - (233) Revised Expenditure Requirement 459,065 1,364 464,870 466,234 353 472,991 472,638 Revised (Surplus)/Deficit for Year if all Savings Proposals are Accepted - 1,364 2,215 3,579 (353) 7,738 7,385 Net Contribution to the HSCP Expenditure Requirements 8,621 6,591 6,591 6,656 6,656 Proposed Savings (3,730) (6,591) (6,591) (6,656) (6,656) Net Adjustments to the Contribution to the HSCP 4,891 - - - -
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Appendix 2 Council Objective/Theme Operational Budget Adjustment Reference Category 2025/26 2026/27 2027/28 £'s £'s £'s Wellbeing Children, Young People and Communities One off savings in ELC due to the August opening of Montgomerie Park School. SP-COM-24-02 Green 160,381 - - Children, Young People and Communities Education turnover applied to non-teaching staff budgets to recognise the standard pattern of activity SP-COM-24-22 Green 250,000 - - Children, Young People and Communities Workforce Planning - FM - Catering - Move to Term Time Working SP-ED-25-08 Green (68,050) - - Children, Young People and Communities Workforce Planning - Review of Education HQ Posts SP-ED-25-12 Green (106,000) (56,000) - Children, Young People and Communities One-Off Reduction in Playpark Maintenance Budget SP-PL-25-07 Amber (50,000) 50,000 - Children, Young People and Communities Sub Total 186,331 (6,000) - Land, Property and Assets Streetscene - Street Furniture. This would only be a one off as maintenance would be required in future years. SP-PL-24-03 Green 15,000 - - Land, Property and Assets Streetscene - Play Facilities. A one year reduction in the play facilities budget. Maintenance will be required in future years. SP-PL-24-04 Green 50,000 - - Land, Property and Assets Sub Total 65,000 - - Other Contribution to Affordable Housing Reserve Green 145,543 60,000 63,000 Other Sub Total 145,543 60,000 63,000 Total 396,874 54,000 63,000 Climate Change Charging for Services, Alternative Funding Proposed income from solar PV farms SP-PL-24-10 Green (244,542) 11,933 - Charging for Services, Alternative Funding Sub Total (244,542) 11,933 - Total (244,542) 11,933 - North Ayrshire Council Revenue Budget 2025/26 Revenue Budget Operational Budget Adjustments
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Appendix 2 Council Objective/Theme Operational Budget Adjustment Reference Category 2025/26 2026/27 2027/28 £'s £'s £'s North Ayrshire Council Revenue Budget 2025/26 Revenue Budget Operational Budget Adjustments A Sustainable Council Charging for Services, Alternative Funding Review Housing SLA SP-PL-25-08 Amber (50,000) - - Charging for Services, Alternative Funding Increased planning application fee income SP-COM-25-08 Green (100,000) (20,000) - Charging for Services, Alternative Funding Sub Total (150,000) (20,000) - Land, Property and Assets Commercial Estate Transformation - Maximise Rental Income from Existing and New Property SP-PL-24-01 Green (85,000) (42,500) - Land, Property and Assets Greater publicity, tracking and consumption monitoring of the Council's energy consumption SP-PL-25-09 Amber (243,000) (256,000) - Land, Property and Assets NDR- Bridgegate Square Screen SP-COM-25-02 Green (6,100) - - Land, Property and Assets Property Estate - Maintenance Backlog Green 500,000 (500,000) - Land, Property and Assets Sub Total 165,900 (798,500) - Other Non Recurring Employers' Superannuation Rebate Green (302,000) 9,530,000 - Other Packaging Extended Producer Responsibility Income Green (1,335,464) (188,626) (182,720) Other Continued channel shift to Digital Solutions SP-CORP-25- 01/02 Green (100,000) (100,000) - Other Review of Corporate Income SP-CORP-25-03 Green (250,000) - - Other Revised NDR Empty Property Policy Green (252,843) (84,801) - Other Sub Total (2,240,307) 9,156,573 (182,720) Service Delivery Models Workforce Planning - Review of Roads Staffing Structures SP-PL-25-02/03 Amber (45,000) (120,000) - Service Delivery Models Workforce Planning - Alternative working patterns within Streetscene SP-PL-25-05 Amber - (100,000) - Service Delivery Models Review of Facilities Management Services SP-ED-25-07 Green (66,383) - - Service Delivery Models Workforce Planning - Removal of vacant posts - Community Resources SP-COM-25-01 Green (69,220) - - Service Delivery Models Sub Total (180,603) (220,000) - Total (2,405,010) 8,118,073 (182,720) TOTAL OPERATIONAL BUDGET ADJUSTMENTS (2,252,678) 8,184,006 (119,720)
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Appendix 3 Category 2025/26 2026/27 2027/28 £'s £'s £'s Children, Young People and Communities Review of Facilities Management posts across all areas of the service and a re-design of FM services. SP-COM-24-07/21 Amber (8,500) - Children, Young People and Communities Sub Total (8,500) - - Total (8,500) - - Charging for Services, Alternative Funding Additional Building Warrant Income SP-PL-23-10 Green 125,000 - - Charging for Services, Alternative Funding Waste - Cease issuing free food waste liners SP-PL-24-09 Amber (9,750) - Charging for Services, Alternative Funding Sub Total 115,250 - - Land, Property and Assets Property Maintenance Budget review SP-PL-23-19 Amber 55,000 - - Land, Property and Assets Our Future Working Environment - including Irvine Locality Property Review SP-PL-25-04 Amber (170,000) - - Land, Property and Assets Sub Total (115,000) - - Total 250 - - North Ayrshire Council -(8,250)TOTAL SAVINGS PREVIOUSLY APPROVED Council Objective/Theme Saving Reference Revenue Budget Adjustments Previously Approved Revenue Budget 2025/26 Wellbeing A Sustainable Council -
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Appendix 4 2025/26 2026/27 2027/28 £'s £'s £'s Children, Young People and Communities NALL Energy/Superann Costs Contractual/Unavoidable BID-COM-24-04 (15,000) 532,000 Children, Young People and Communities Regrading of Pupil Support Assistants Contractual/Unavoidable BID-ED-25-01 506,424 Children, Young People and Communities PPP/DBFM Annual Contractual indexation Contractual/Unavoidable BID-ED-25-02/ BID- PL-25-14 375,797 426,890 433,528 Children, Young People and Communities Additional School running costs from the Capital Programme. Contractual/Unavoidable BID-ED-25-08 360,095 88,042 Transport & Travel SPT Annual Price Revision Contractual/Unavoidable BID-PL-25-16 605,410 263,201 200,276 Transport & Travel Statutory Provision of Transport and Journeys Contractual/Unavoidable BID-PL-25-17 239,510 241,768 265,945 Sub Total Contractual/Unavoidable 2,072,236 1,551,901 899,749 Children, Young People and Communities ELC Pay Inflation New National Expenditure Requirements 970,000 Children, Young People and Communities Educational Psychologist Training New National Expenditure Requirements 15,000 Children, Young People and Communities Music Tuition charging New National Expenditure Requirements (4,000) Children, Young People and Communities Pupil Equity Fund New National Expenditure Requirements 25,000 Children, Young People and Communities Free School Meal Expansion New National Expenditure Requirements 379,000 Children, Young People and Communities Gaelic Education New National Expenditure Requirements 7,000 Children, Young People and Communities Community Mental Health - Children & Young People New National Expenditure Requirements 341,000 Children, Young People and Communities School Clothing Grants New National Expenditure Requirements 8,000 Children, Young People and Communities Probationary Teachers New National Expenditure Requirements (626,000) Sub Total New National Expenditure Requirements 1,115,000 - - Total 3,187,236 1,551,901 899,749 Service Delivery Models Keyholding Contract for NAC Properties Contractual/Unavoidable BID-PL-25-07 53,360 Sub Total Contractual/Unavoidable 53,360 - - Children, Young People and Communities Islands Officer National/Local Pressures BID-PL-23-27 55,361 - - Children, Young People and Communities Education Estate Playground & Road Repairs National/Local Pressures BID-PL-25-13 55,000 Sub Total National/Local Pressures 110,361 - - Children, Young People and Communities Island Cost of Living New National Expenditure Requirements 231,000 Sub Total New National Expenditure Requirements 231,000 - - Total 394,721 - - North Ayrshire Council Revenue Budget 2025/26 Revenue Expenditure Requirements Wellbeing Communities & Local Democracy ReferenceCouncil Objective/Theme Investment Category
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Appendix 4 2025/26 2026/27 2027/28 £'s £'s £'s North Ayrshire Council Revenue Budget 2025/26 Revenue Expenditure Requirements ReferenceCouncil Objective/Theme Investment Category Sustainable Environment Service, Maintenance and Repair of Fleet Vehicles and Plant Assets Contractual/Unavoidable BID-PL-24-04 75,955 75,955 Sustainable Environment Statutory Dam management - The Robin Dam Contractual/Unavoidable BID-PL-25-01 20,000 Sustainable Environment Managing Persistent Organic Pollutants with Waste Upholstered Domestic Seating Contractual/Unavoidable BID-PL-25-03 179,805 - - Sustainable Environment Indexation on Waste Processing Contract Costs Contractual/Unavoidable BID-PL-25-04 161,218 31,764 50,890 Transport & Travel Road salt inflationary increase Contractual/Unavoidable BID-PL-25-05 56,243 Sub Total Contractual/Unavoidable 493,221 107,719 50,890 Land & Property Inflationary Pressures on Reactive Maintenance National/Local Pressures BID-PL-25-09 100,000 100,000 100,000 Land & Property Water Quality Risk Assessment Programme National/Local Pressures BID-PL-25-11 92,000 (72,000) Land & Property Electrical Safety Inspections National/Local Pressures BID-PL-25-12 99,500 (74,500) Land & Property Maintenance of Development Sites and Associated Areas National/Local Pressures BID-PL-25-20 80,000 22,000 Sustainable Environment Property Maintenance Budget & Solar Photovoltaic Panels National/Local Pressures BID-PL-24-05/06 (30,000) (30,000) - Sub Total National/Local Pressures 341,500 (54,500) 100,000 Other Barclay Implementation New National Expenditure Requirements 3,000 - - Sub Total New National Expenditure Requirements 3,000 - - Total 837,721 53,219 150,890 Inflation Joint Board requisitions Contractual/Unavoidable (42,164) 105,008 108,159 Inflation Pay Award Contractual/Unavoidable 6,950,547 6,833,833 7,051,104 Inflation Employers NI Increase Contractual/Unavoidable 4,720,364 - - Inflation Pay Award - 24-25 Additional Costs Contractual/Unavoidable 2,367,155 - Inflation NDR Revaluation Contractual/Unavoidable 10,148 - Inflation Corporate issues (energy, fuel, food, NDR) Contractual/Unavoidable 841,912 738,004 1,380,630 Sub Total 14,847,962 7,676,845 8,539,893 Other Loan charges Contractual/Unavoidable 1,040,302 (3,478,013) 745,000 Sub Total 1,040,302 (3,478,013) 745,000 Total 15,888,264 4,198,832 9,284,893 TOTAL REVENUE EXPENDITURE REQUIREMENTS 20,307,942 10,335,532 Council Wide Pressures A Sustainable Council 5,803,952
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Appendix 5 £ £ £ £ £ £ Children, Young People and CommunitiesSP-COM-25-03/4 Review of KA Leisure Services Neutral (305,000) (325,000) - - - Children, Young People and CommunitiesSP-ED-25-01 Realign the level of Teaching Resource across North Ayrshire Schools High Negative (1,174,053) (28.0) (733,783) - - - Children, Young People and CommunitiesSP-ED-25-04 Review funding arrangements for Campus Police Officers Low Negative (91,000) - - - - - Children, Young People and CommunitiesSP-ED-25-05 Review of School Crossing Patrols Low Negative (92,004) (6.2) (46,002) - - - Children, Young People and CommunitiesSP-ED-25-09 FM - Cleaning - Reduction in School/Early Years High Negative (95,463) (4.5) (47,731) - - - Children, Young People and CommunitiesSP-ED-25-11 Redesign of Music Service Low Negative (38,977) (1.0) (24,361) - - - Children, Young People and CommunitiesSP-ED-25-13 Review of Educational Psychology Service Low Negative (63,500) (1.0) - - - - Land & Property SP-COM-25-06 Review Services at Eglinton Park High Negative (76,184) (1.8) (22,114) - - - Total (1,936,181) (42.5) (1,198,991) - - - Service Delivery Models SP-PL-25-01 Economic Development, Growth and Regeneration Service Review Low Negative (400,000) - (400,000) - - - Charging for Services 5% Increase in Council Fees and Charges (Excluding School Meals Charges) Low Negative (210,934) (221,481) (232,555) Total (610,934) - (621,481) - (232,555) - A Sustainable Council Consequential Savings New Saving Consequential Savings Wellbeing New Saving North Ayrshire Council Revenue Budget 2025/26 Revenue Budget Savings to be Approved Council Objective / Theme Savings Proposal Community Impact 2025/26 2026/27 2027/28 Proposed Saving Workforce implications Reference (232,555) -TOTAL SAVINGS TO BE APPROVED (2,547,115) (42.5) (1,820,472) -
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North Ayshire Council Fees & Charges for 2025-26 to 2027-28 Directorate Service Manager Charge Description Charge Type Current Approved Charge excluding VAT (2024/25) £ Proposed Charge (2025/26) Indicative Charge (2026/27) Indicative Charge (2027/28) Basis of increase 2025/26 % Basis of increase 2026/27 % Basis of increase 2027/28 % CONTRIBUTION FEES & CHARGES Corporate Services Legal - Licensing Raymond Lynch General - Amendment (1982 Act Para 9 - if due to Licence Partnership) Contribution £139.00 £146.00 £153.00 £161.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch General - Amendment of Licence (1982 Act Para 9 consent to Material Change - if not Licence Partnership) Contribution £39.00 £41.00 £43.00 £45.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Entertainment - Indoor Sports Entertainment Licence (when another NAC Licence is held) Contribution £189.00 £198.00 £208.00 £218.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Entertainment - Indoor Sports Entertainment Licence (when no other NAC Licences are held) Contribution £376.00 £395.00 £415.00 £436.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Entertainment - Public Entertainment Licence (Commercial Premises with Fairground) Contribution £439.00 £461.00 £484.00 £508.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Entertainment - Public Entertainment Licence - Full Licence (maximum duration of 3 years, and renewable) Contribution £401.00 £421.00 £442.00 £464.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Entertainment - Public Entertainment Licence - Temporary Licence (maximum duration of 6 weeks, and not renewable) Contribution £356.00 £374.00 £393.00 £413.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Animal Activity Licence - to sell pets (Activity A) Contribution £219.00 £230.00 £242.00 £254.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Animal Activity Licence - to rehome animals (Activity B) Contribution £219.00 £230.00 £242.00 £254.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Animal Activity Licence - To operate an "Animal welfare Establishment" (Activity C) If licence holder is OSCR registered no fee Contribution £0.00 £0.00 £0.00 £0.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Animal Activity Licence - To operate an "Animal welfare Establishment" (Activity C) If not OSCR registered Contribution £219.00 £230.00 £242.00 £254.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Animal Activity Licence - to breed puppies (Activity D) Grant (one year renewable) Contribution £526.00 £552.00 £580.00 £609.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Animal Activity Licence - to breed puppies (Activity D) Renewal (one year) Contribution £232.00 £244.00 £256.00 £269.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Animal Activity Licence - to breed kittens (Activity E) Grant (one year renewable) Contribution £526.00 £552.00 £580.00 £609.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Animal Activity Licence - to breed kittens (Activity E) Renewal (one year) Contribution £232.00 £244.00 £256.00 £269.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Animal Activity Licence - to breed rabbits (Activity F) Grant (one year renewable) Contribution £526.00 £552.00 £580.00 £609.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Animal Activity Licence - to breed rabbits (Activity F) Renewal (one year) Contribution £232.00 £244.00 £256.00 £269.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Animal Boarding Licence (1 to 10 Animals) Contribution £93.00 £98.00 £103.00 £108.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Animal Boarding Licence (11 to 20 Animals) Contribution £125.00 £131.00 £138.00 £145.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Animal Boarding Licence (21 to 30 Animals) Contribution £163.00 £171.00 £180.00 £189.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Animal Boarding Licence (31 to 50 Animals) Contribution £238.00 £250.00 £263.00 £276.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Animal Boarding Licence (51 to 70 Animals) Contribution £307.00 £322.00 £338.00 £355.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Animal Boarding Licence (Over 70 Animals) Contribution £389.00 £408.00 £428.00 £449.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Animal - Registration - Performing Animals (Regulation) Act 1925 Contribution £56.00 £59.00 £62.00 £65.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Booking Office (with public access) Contribution £376.00 £395.00 £415.00 £436.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Booking Office (without public access) Contribution £251.00 £264.00 £277.00 £291.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Caravan Sites New system (relevant Permanenet sites - Residential sites) / Old system (Holiday and touring sites) - no fee Contribution £713.00 £749.00 £786.00 £825.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Cinema Licence - grant or renewal for one year Contribution £307.00 £322.00 £338.00 £355.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Cinema Licence - grant or renewal for under a year - per month (total not to exceed the one year fee) Contribution £103.00 £108.00 £113.00 £119.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Cinema Licence - Transfer Contribution £62.00 £65.00 £68.00 £71.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Animal - Dangerous Wild Animals - New & Renewal (maximum duration of 12 months, and renewable) Contribution £332.00 £349.00 £366.00 £384.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch General - Duplicate Licence Contribution £39.00 £41.00 £43.00 £45.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Dealer - Knife Dealers Licence - New & Renewal (Full - maximum duration of 3 years, and renewable) Contribution £376.00 £395.00 £415.00 £436.00 5.0% 5.0% 5.0%
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Directorate Service Manager Charge Description Charge Type Current Approved Charge excluding VAT (2024/25) £ Proposed Charge (2025/26) Indicative Charge (2026/27) Indicative Charge (2027/28) Basis of increase 2025/26 % Basis of increase 2026/27 % Basis of increase 2027/28 % Corporate Services Legal - Licensing Raymond Lynch Other CGSA - Late Hours Catering Licence - New & Renewal (Full - maximum duration of 3 years, and renewable) Contribution £200.00 £210.00 £221.00 £232.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Other CGSA - Market Operators Licence Contribution £425.00 £446.00 £468.00 £491.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Dealer - Metal Dealers Licence (Premises & Itinerant) Contribution £131.00 £138.00 £145.00 £152.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Poisons - Registration to sell non medical poisons (new) Contribution £27.00 £28.00 £29.00 £30.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Poisons - Registration to sell non medical poisons (retention) Contribution £15.00 £16.00 £17.00 £18.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Dealer - Second Hand Dealers Licence - New (Full - maximum duration of 3 years, and renewable) Contribution £264.00 £277.00 £291.00 £306.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Dealer - Second Hand Dealers Licence - Already Licenced (Full - maximum duration of 3 years, and renewable) Contribution £139.00 £146.00 £153.00 £161.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Other CGSA - Sex Shop or Sexual Entertainment Venue Licence - New & Renewal (Full - maximum duration of 3 years, and renewable) Contribution £2,234.00 £2,346.00 £2,463.00 £2,586.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Other CGSA - Skin Piercing or Tattooing Licence (with Premises) Contribution £395.00 £415.00 £436.00 £458.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Other CGSA - Skin Piercing or Tattooing Licence (without Premises) Contribution £332.00 £349.00 £366.00 £384.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Street Trader Employee Licence - Full licence (maximum duration of 3 years, and renewable) Contribution £150.00 £158.00 £166.00 £174.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Street Trader Employee Licence - Temporary Licence (maximum duration of 3 years, and renewable) Contribution £113.00 £119.00 £125.00 £131.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Street Trader Operator - Substitute Vehicle Contribution £131.00 £138.00 £145.00 £152.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Street Trader Operator Licence - Full Licence (maximum duration of 3 years, and renewable) Contribution £301.00 £316.00 £332.00 £349.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Street Trader Operator Licence - Temporary Licence (maximum duration of 6 weeks, and not renewable) Contribution £206.00 £216.00 £227.00 £238.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Animal - Zoo Licence (New - maximum duration of 4 years, and renewable. Vet inspections are charged in additiion) Contribution £332.00 £349.00 £366.00 £384.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Animal - Zoo Licence (Renewal - maximum duration of 6 years, and renewable. Vet inspections are charged in additiion) Contribution £332.00 £349.00 £366.00 £384.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Animal - Venison Dealer Contribution £139.00 £146.00 £153.00 £161.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Animal - Venison Employee / Agent Contribution £75.00 £79.00 £83.00 £87.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Animal - Game Dealers Contribution £5.00 £5.00 £5.00 £5.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Poisons - Registration (alteration of details in Register) Contribution £6.00 £6.00 £6.00 £6.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch STL - Grant - Secondary Letting - 1 to 4 Guests Contribution £263.00 £276.00 £290.00 £305.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch STL - Grant - Secondary Letting - 5 or more guests Contribution £420.00 £441.00 £463.00 £486.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch STL - Grant - Home Sharing and/or Home Letting - 1 to 4 Guests Contribution £131.00 £138.00 £145.00 £152.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch STL - Grant - Home Sharing and/or Home Letting - 5 or more Guests Contribution £210.00 £221.00 £232.00 £244.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch STL - Renewal/Recurring Fee - Secondary Letting - 1 to 4 Guests Contribution £210.00 £221.00 £232.00 £244.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch STL - Renewal/Recurring Fee - Secondary Letting - 5 or more Guests Contribution £368.00 £386.00 £405.00 £425.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch STL - Renewal/Recurring Fee - Home Sharing and/or Home Letting - 1 to 4 Guests Contribution £105.00 £110.00 £116.00 £122.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch STL - Renewal/Recurring Fee - Home Sharing and/or Home Letting - 5 or more Guests Contribution £184.00 £193.00 £203.00 £213.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Animal - Riding Establishment Licence (1 year, New & Renewal) Contribution £526.00 £552.00 £580.00 £609.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch Animal - Riding Establishment Licence (One year, If already licenced) Contribution £395.00 £415.00 £436.00 £458.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Other - Replacement Door Sign Contribution £19.00 £20.00 £21.00 £22.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Other - Replacement Licence resulting from change of address Contribution £16.00 £17.00 £18.00 £19.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Other - Replacement Plate Contribution £38.00 £40.00 £42.00 £44.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Other - Replacement Tariff Card Contribution £16.00 £17.00 £18.00 £19.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Other - Replacement Taxi / Private Hire Car Driver Badge Contribution £21.00 £22.00 £23.00 £24.00 5.0% 5.0% 5.0%
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Directorate Service Manager Charge Description Charge Type Current Approved Charge excluding VAT (2024/25) £ Proposed Charge (2025/26) Indicative Charge (2026/27) Indicative Charge (2027/28) Basis of increase 2025/26 % Basis of increase 2026/27 % Basis of increase 2027/28 % Corporate Services Legal - Licensing Raymond Lynch TPHC Other - Replacement Window Stickers Contribution £21.00 £22.00 £23.00 £24.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Other - Substitution of Vehicle (Taxi or Private Hire Car) Contribution £234.00 £246.00 £258.00 £271.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Licences - Taxi Driver's Licence - Full Licence (1 year, and renewable) Contribution £93.00 £98.00 £103.00 £108.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Licences - Taxi Driver's Licence - Full Licence (maximum duration of 3 years, and renewable) Contribution £219.00 £230.00 £242.00 £254.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Licences - Private Hire Car Driver Licence - Full licence (maximum duration of 3 years, and renewable) Contribution £219.00 £230.00 £242.00 £254.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Licences - Private Hire Car Licence (Operator) - Full Licence (1 year, and renewable) Contribution £389.00 £408.00 £428.00 £449.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Licences - Private Hire Car Licence (Operator) - Full Licence (maximum duration of 3 years, and renewable) Contribution £651.00 £684.00 £718.00 £754.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Licences - Taxi Licence (1 year) Contribution £420.00 £441.00 £463.00 £486.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Licences - Taxi Licence (Operator) - Full Licence (maximum duration of 3 years, and renewable) Contribution £726.00 £762.00 £800.00 £840.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch General - Variation of a Licence Contribution £64.00 £67.00 £70.00 £74.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Licences - Private Hire Car Driver's Licence - Full Licence (1 yr, and renewable) Contribution £93.00 £98.00 £103.00 £108.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Other - Inspection of Vehicle (Taxi or Private Hire Car) Contribution £97.00 £102.00 £107.00 £112.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Other - Re-inspection of Vehicle (Taxi or Private Hire Car) Contribution £51.00 £54.00 £57.00 £60.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Other - Re-seal of Taximeter Contribution £25.00 £26.00 £27.00 £28.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch General - Civic Government (Scotland) Act 1982 - Temporary Licence (duration specified in Licence, maximum 6 weeks, and not renewable) (unless specifically mentioned in this table) Contribution £189.00 £198.00 £208.00 £218.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch House in Multiple Occupation Licence (New) Contribution £1,052.00 £1,105.00 £1,160.00 £1,218.00 5.0% 5.0% 5.0% Corporate Services Legal - Licensing Raymond Lynch House in Multiple Occupation Licence (Already Licenced) Contribution £790.00 £830.00 £872.00 £916.00 5.0% 5.0% 5.0% Corporate Services Registration Services Elaine Nixon Civil Marriages / Partnerships at Registration Office outwith office hours Contribution £522.13 £540.49 £559.76 £580.00 5.0% 5.0% 5.0% Corporate Services Registration Services Elaine Nixon Civil Marriages / Partnerships at Registration Office during office hours Contribution £323.68 £332.11 £340.97 £350.27 5.0% 5.0% 5.0% Corporate Services Registration Services Elaine Nixon All Ceremonies at approved venues - fee for attendance of a Registrar during office hours Contribution £507.80 £525.44 £543.96 £563.41 5.0% 5.0% 5.0% Corporate Services Registration Services Elaine Nixon All Ceremonies at approved venues - fee for attendance of a Registrar outwith office hours Contribution £572.85 £593.74 £615.68 £638.71 5.0% 5.0% 5.0% Corporate Services Registration Services Elaine Nixon Guest Supplement: during office hours when more than 4 guests attend a marriage/civil partnership at Registration offices Contribution £168.68 £177.11 £185.97 £195.27 5.0% 5.0% 5.0% Corporate Services Registration Services Elaine Nixon Naming & Renewal of Vows Ceremonies conducted at Registration Offices during office hours Contribution £319.73 £335.72 £352.51 £370.14 5.0% 5.0% 5.0% Corporate Services Registration Services Elaine Nixon Naming & Renewal of Vows Ceremonies conducted at Registration Offices outwith office hours Contribution £383.67 £402.85 £422.99 £444.14 5.0% 5.0% 5.0% Corporate Services Registration Services Elaine Nixon Civil Marriage/Partnership & Naming Ceremony booked together and conducted at Registration Offices outwith office hours Contribution £674.28 £700.24 £727.50 £756.13 5.0% 5.0% 5.0% Corporate Services Registration Services Elaine Nixon Civil Marriage/Partnership & Naming Ceremony booked together and conducted at Approved Venues outwith office hours Contribution £751.45 £781.27 £812.58 £845.46 5.0% 5.0% 5.0% Corporate Services Registration Services Elaine Nixon Civil Marriage/Partnership & Naming Ceremony booked together and conducted at Approved Venues during office hours Contribution £655.54 £680.57 £706.85 £734.44 5.0% 5.0% 5.0% Corporate Services Registration Services Elaine Nixon Guest supplement: during office hours when more than 4 guests attend a Civil Marriage/Partnership & Naming Ceremony at Registration Offices Contribution £434.39 £456.11 £478.92 £502.87 5.0% 5.0% 5.0% Corporate Services Registration Services Elaine Nixon Private Citizenship Ceremony, Registration Office, Office Hours Contribution £153.25 £160.91 £168.96 £177.41 5.0% 5.0% 5.0% Corporate Services Registration Services Elaine Nixon Private Citizenship Ceremony, Registration Office, Office Hours, plus Guest Supplement for more than 4 Guests Contribution £281.14 £295.20 £309.96 £325.46 5.0% 5.0% 5.0% Corporate Services Registration Services Elaine Nixon Civil Marriage/Partnership & Naming Ceremony booked together and conducted at Registration Offices during office hours Contribution £589.39 £611.11 £633.92 £657.87 5.0% 5.0% 5.0%
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Directorate Service Manager Charge Description Charge Type Current Approved Charge excluding VAT (2024/25) £ Proposed Charge (2025/26) Indicative Charge (2026/27) Indicative Charge (2027/28) Basis of increase 2025/26 % Basis of increase 2026/27 % Basis of increase 2027/28 % Health & Social Care All Eleanor Currie Maximum Weekly Non-Residential Charge Contribution £106.26 £120.00 £126.00 £132.30 12.9% 5.0% 5.0% Health & Social Care Adults Eleanor Currie Care at Home Adults Contribution £18.47 £23.08 £24.23 £25.44 25.0% 5.0% 5.0% Health & Social Care Adults Eleanor Currie Day Care - Older People (purchased and provided) Contribution £16.49 £19.79 £20.78 £21.82 20.0% 5.0% 5.0% Health & Social Care Adults Eleanor Currie Day Care - Learning Disability (purchased and provided) Contribution £16.49 £20.61 £21.64 £22.72 25.0% 5.0% 5.0% Health & Social Care Adults Eleanor Currie Day Care and Dirrans Centre (charges to Other Local Authorities) Contribution £267.42 £280.79 £294.83 £309.57 5.0% 5.0% 5.0% Health & Social Care Adults and Older People Eleanor Currie Guest Room Charges at Sheltered Housing Accommodations Contribution £6.06 Health & Social Care Adults and Older People Eleanor Currie Community Alarms service - mainland (1st alarm in the household) Contribution £5.85 £6.85 £7.19 £7.55 17.1% 5.0% 5.0% Health & Social Care Adults and Older People Eleanor Currie Community Alarms service - mainland - weekly charge to HRA for sheltered housing properties Contribution £5.85 £6.85 £7.19 £7.55 17.1% 5.0% 5.0% Health & Social Care Adults and Older People Eleanor Currie Community Alarms service - Arran (1st alarm in the household) Contribution £2.86 £3.43 £3.60 £3.78 19.9% 5.0% 5.0% Health & Social Care Adults and Older People Eleanor Currie Community Alarms service - mainland (2nd alarm in the household) Contribution £3.43 £3.60 £3.78 17.1% 5.0% 5.0% Health & Social Care Adults and Older People Eleanor Currie Community Alarms service - Arran (2nd alarm in the household) Contribution £1.74 £1.83 £1.92 19.9% 5.0% 5.0% Health & Social Care Adults and Older People Eleanor Currie Meals on Wheels Contribution £3.70 £3.89 £4.08 £4.28 5.0% 5.0% 5.0% Health & Social Care Older People Eleanor Currie Care at Home Older People per hour Contribution £18.47 £23.08 £24.23 £25.44 25.0% 5.0% 5.0% Health & Social Care Older People Eleanor Currie Day Care (purchased and provided) Older People Contribution £16.49 Health & Social Care Adults Eleanor Currie Financial Intervention - Management of Service User Finances - residential service users Contribution £3.50 £3.68 £3.86 5.0% 5.0% 5.0% Health & Social Care Adults Eleanor Currie Financial Intervention - Management of Service User Finances - community based service users Contribution £5.50 £5.78 £6.07 5.0% 5.0% 5.0% Health & Social Care Adults Eleanor Currie Dirrans Centre Contribution £19.79 £20.78 £21.82 5.0% 5.0% 5.0% Health & Social Care Adults Eleanor Currie Respite (for an individual's care need rather than to give the carer a break) Age 16-24 Contribution £76.52 £81.34 £85.41 £89.68 6.3% 5.0% 5.0% Health & Social Care Adults Eleanor Currie Respite (for an individual's care need rather than to give the carer a break) Age 25 - 64 Contribution £95.29 £101.29 £106.35 £111.67 6.3% 5.0% 5.0% Health & Social Care Older People Eleanor Currie Respite (for an individual's care need rather than to give the carer a break) Age 65+ Contribution £175.10 £186.13 £195.44 £205.21 6.3% 5.0% 5.0% Health & Social Care Adults Eleanor Currie Sleepover Contribution £14.50 £15.45 £16.22 £17.03 6.6% 5.0% 5.0% Health & Social Care Adults and Older People Eleanor Currie Trindlemoss House - permanent placement Contribution £1,190.70 £1,265.71 £1,329.00 £1,395.45 6.3% 5.0% 5.0% Health & Social Care Adults and Older People Eleanor Currie Montrose House - permanent residential placement (capital below Contribution £825.94 £877.97 £921.87 £967.96 6.3% 5.0% 5.0% Health & Social Care Adults and Older People Eleanor Currie Montrose House - permanent residential placement (capital above Contribution £1,190.70 £1,265.71 £1,329.00 £1,395.45 6.3% 5.0% 5.0% Health & Social Care Adults and Older People Eleanor Currie Montrose House - permanent nursing placement (capital below £3 Contribution £948.59 £1,008.35 £1,058.77 £1,111.71 6.3% 5.0% 5.0% Health & Social Care Adults and Older People Eleanor Currie Montrose House - permanent nursing placement (capital above £3 Contribution £1,378.13 £1,464.95 £1,538.20 £1,615.11 6.3% 5.0% 5.0% Health & Social Care Adults and Older People Eleanor Currie Sleepover Contribution £14.50 £15.45 £16.22 £17.03 6.6% 5.0% 5.0% Health & Social Care Adults and Older People Eleanor Currie Direct Payments - Personal Assistants Contribution £15.42 £16.94 £17.79 £18.68 9.9% 5.0% 5.0% Health & Social Care Adults and Older People Eleanor Currie Direct Payments - Agency Rates Contribution £18.47 £23.08 £24.23 £25.44 25.0% 5.0% 5.0% Health & Social Care Adults and Older People Eleanor Currie Direct Payments - Sleepovers Contribution £14.39 £15.83 £16.62 £17.45 10.0% 5.0% 5.0%
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Directorate Service Manager Charge Description Charge Type Current Approved Charge excluding VAT (2024/25) £ Proposed Charge (2025/26) Indicative Charge (2026/27) Indicative Charge (2027/28) Basis of increase 2025/26 % Basis of increase 2026/27 % Basis of increase 2027/28 % Communities & Housing Connected Communities (Community Facilities) Donna Morrison Hire of table linen Contribution £6.85 £7.20 £7.55 £7.95 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Hire of twinkle curtain Contribution £86.20 £90.50 £95.05 £99.80 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Hire of Red Carpet Contribution £42.80 £44.95 £47.20 £49.55 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Store Requests, hires and deliveries Contribution £36.85 £38.70 £40.65 £42.70 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Stores hire of tables go pack Contribution £6.35 £6.65 £7.00 £7.35 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Stores hire of tables round Contribution £12.30 £12.90 £13.55 £14.25 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Party Package Civic Centre Contribution £150.67 £158.19 £166.10 £174.41 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Wedding packages - Ceremony and Reception Contribution £947.54 £994.92 £1,044.67 £1,096.90 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Wedding packages - Reception only Contribution £679.71 £713.71 £749.40 £786.87 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Bed and breakfast (adult) Contribution £45.00 £47.00 £49.00 £51.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Dinner, bed and breakfast (adult) Contribution £58.00 £61.00 £64.00 £67.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Room hire Commercial large classroom Contribution £41.00 £43.00 £45.00 £47.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Room hire Family Function large classroom Contribution £24.00 £25.00 £26.00 £27.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Room hire NAC large classroom Contribution £22.00 £23.00 £24.00 £25.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Room hire general meeting large classroom Contribution £14.00 £15.00 £16.00 £17.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Room hire Childcare large classroom Contribution £7.00 £7.00 £7.00 £7.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Room hire Disabled/charity large classroom Contribution £5.00 £5.00 £5.00 £5.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Room hire Commercial small chartroom Contribution £21.00 £22.00 £23.00 £24.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Room hire Family Function small chartroom Contribution £13.00 £14.00 £15.00 £16.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Room hire NAC small chartroom Contribution £12.00 £13.00 £14.00 £15.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Room hire genral meeting small chartroom Contribution £6.00 £6.00 £6.00 £6.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Room hire Childcare small chartroom Contribution £3.00 £3.00 £3.00 £3.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Room hire Disabled/charity small chartroom Contribution £2.00 £2.00 £2.00 £2.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Catering - tea coffee / baking (per person) Contribution £4.00 £4.00 £4.00 £4.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Catering - soup & sandwich (per person) Contribution £6.00 £6.00 £6.00 £6.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Catering - buffet (salad bar) (per person) Contribution £8.00 £8.00 £8.00 £8.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Catering - Dinner (2 courses) (per person) Contribution £14.00 £15.00 £16.00 £17.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Catering - Cooked breakfast (per person) Contribution £5.00 £5.00 £5.00 £5.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Catering - Packed Lunches (per person) Contribution £5.00 £5.00 £5.00 £5.00 5.0% 5.0% 5.0%
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Directorate Service Manager Charge Description Charge Type Current Approved Charge excluding VAT (2024/25) £ Proposed Charge (2025/26) Indicative Charge (2026/27) Indicative Charge (2027/28) Basis of increase 2025/26 % Basis of increase 2026/27 % Basis of increase 2027/28 % Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Instructor NAC Users Half Day Rate Contribution £121.00 £127.00 £133.00 £140.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Instructor NAC Users Full Day Rate Contribution £243.00 £255.00 £268.00 £281.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Instructor Other Users Half Day Rate Contribution £243.00 £255.00 £268.00 £281.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Instructor Other Users Full Day Rate Contribution £486.00 £510.00 £536.00 £563.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell NAC School Groups 4 days/3 nights (per person) Contribution £184.00 £193.00 £203.00 £213.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell NAC School Groups 4 days/3 nights (per accompanying staff member) Contribution £92.00 £97.00 £102.00 £107.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Other School / Groups 4 days/3 nights (per person) Contribution £330.00 £347.00 £364.00 £382.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Other School / Groups 4 days/3 nights (per accompanying staff member) Contribution £165.00 £173.00 £182.00 £191.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Other 'Ayrshire' Authorities 4 days / 3 nights (per person) Contribution £257.00 £270.00 £284.00 £298.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Other 'Ayrshire' Authorities 4 days / 3 nights (per accompanying staff member) Contribution £129.00 £135.00 £142.00 £149.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell NAC School Group 3 days/2 nights (per person) Contribution £122.00 £128.00 £134.00 £141.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell NAC School Group 3 days/2 nights (per person) Accompanying staff Contribution £61.00 £64.00 £67.00 £70.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Other School / Groups 3 days/2 nights (per person) Contribution £248.00 £260.00 £273.00 £287.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Other School / Groups 3 days/2 nights (per accompanying staff member) Contribution £124.00 £130.00 £137.00 £144.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Other 'Ayrshire' Authorities 3 days / 2 nights (per person) Contribution £185.00 £194.00 £204.00 £214.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Other 'Ayrshire' Authorities 3 days / 3 nights (per accompanying staff member) Contribution £93.00 £98.00 £103.00 £108.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Camping Groups Outwith NAC (per person) Contribution £5.00 £5.00 £5.00 £5.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arts) Lesley Forsyth Studio 1 - Commercial Contribution £28.00 Communities & Housing Connected Communities (Arts) Lesley Forsyth Studio 1 - Non-Commercial Contribution £20.00 Communities & Housing Connected Communities (Arts) Lesley Forsyth Studio 2 - Commercial Contribution £21.00 Communities & Housing Connected Communities (Arts) Lesley Forsyth Studio 2 - Non-Commercial Contribution £8.00 Communities & Housing Connected Communities (Arts) Lesley Forsyth Studio 1 - Category 1 User Contribution £23.65 £24.85 £26.10 £27.40 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arts) Lesley Forsyth Studio 1 - Category 2 User Contribution £13.95 £14.65 £15.40 £16.15 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arts) Lesley Forsyth Studio 1 - Category 3 Users Contribution £7.70 £8.10 £8.50 £8.95 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arts) Lesley Forsyth Studio 1 - Category 4 Users Contribution £3.45 £3.60 £3.80 £4.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arts) Lesley Forsyth Studio 1 - Category 5 Users Contribution £3.45 £3.60 £3.80 £4.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arts) Lesley Forsyth Studio 2 - Category 1 User Contribution £17.75 £18.65 £19.60 £20.60 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arts) Lesley Forsyth Studio 2 - Category 2 User Contribution £10.45 £10.95 £11.50 £12.10 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arts) Lesley Forsyth Studio 2 - Category 3 Users Contribution £5.80 £6.10 £6.40 £6.70 5.0% 5.0% 5.0%
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Directorate Service Manager Charge Description Charge Type Current Approved Charge excluding VAT (2024/25) £ Proposed Charge (2025/26) Indicative Charge (2026/27) Indicative Charge (2027/28) Basis of increase 2025/26 % Basis of increase 2026/27 % Basis of increase 2027/28 % Communities & Housing Connected Communities (Arts) Lesley Forsyth Studio 2 - Category 4 Users Contribution £2.60 £2.75 £2.90 £3.05 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arts) Lesley Forsyth Studio 2 - Category 5 Users Contribution £2.60 £2.75 £2.90 £3.05 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arts) Lesley Forsyth Theatre Hire - Commercial Contribution £79.00 £83.00 £87.00 £91.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Arts) Lesley Forsyth Theatre Hire - Non-Commercial Contribution £46.00 £48.00 £50.00 £53.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Hall lets, Letting Commission and School Letting - Category 1 user (eg Commercial Activities) - SMALL ROOM Contribution £23.65 £24.85 £26.10 £27.40 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Hall lets, Letting Commission and School Letting - Category 1 user (eg Commercial Activities) - LARGE ROOM Contribution £47.65 £50.05 £52.55 £55.20 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Hall lets, Letting Commission and School Letting - Category 2 user (eg Family Functions) - SMALL ROOM Contribution £13.95 £14.65 £15.40 £16.15 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Hall lets, Letting Commission and School Letting - Category 2 user (eg Family Functions) - LARGE ROOM Contribution £27.95 £29.35 £30.80 £32.35 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Hall lets, Letting Commission and School Letting - Category 3 user (eg Agency Letting) - SMALL ROOM Contribution £7.70 £8.10 £8.50 £8.95 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Hall lets, Letting Commission and School Letting - Category 3 user (eg Agency Letting) - LARGE ROOM Contribution £15.45 £16.20 £17.00 £17.85 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Hall lets, Letting Commission and School Letting - Category 4 user (eg Pre 5 groups) - SMALL ROOM Contribution £3.45 £3.60 £3.80 £4.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Hall lets, Letting Commission and School Letting - Category 4 user (eg Pre 5 groups) - LARGE ROOM Contribution £6.75 £7.10 £7.45 £7.80 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Hall lets, Letting Commission and School Letting - Category 5 user (eg Disabled org's) - SMALL ROOM Contribution £3.45 £3.60 £3.80 £4.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Hall lets, Letting Commission and School Letting - Category 5 user (eg Disabled Org's) - LARGE ROOM Contribution £6.75 £7.10 £7.45 £7.80 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Astro Pitch Youth Contribution £15.85 £16.65 £17.50 £18.40 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Astro Pitch Adult Contribution £23.85 £25.05 £26.30 £27.60 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Stores hire Chairs (per item charge) Contribution £1.25 £1.30 £1.35 £1.40 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Hire of additional chair covers (STH Weddings) Contribution £3.05 £3.20 £3.35 £3.50 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Campsite Contribution £11.00 Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Events Fields Contribution £123.00 Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Campsite Field Contribution £74.00 Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Visitor Facility Block - Full Day Contribution £83.00 Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Visitor Facility Block - Half Day Contribution £41.50 Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Portacabin Toilets Contribution £21.00 Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Ranger Service - All Other Groups Contribution £34.00 Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Racquet Hall - NAC Group / School Contribution £15.50 Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Racquet Hall - Non Commercial Contribution £28.00 Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Racquet Hall - Commercial Contribution £48.00 Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Large Field - Category 1 (Daily Rate) Contribution £180.00 £189.00 £198.00 0.0% 5.0% 5.0%
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Directorate Service Manager Charge Description Charge Type Current Approved Charge excluding VAT (2024/25) £ Proposed Charge (2025/26) Indicative Charge (2026/27) Indicative Charge (2027/28) Basis of increase 2025/26 % Basis of increase 2026/27 % Basis of increase 2027/28 % Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Large Field - Category 2 (Daily Rate) Contribution £150.00 £158.00 £166.00 0.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Large Field - Category 3 (Daily Rate) Contribution £125.00 £131.00 £138.00 0.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Large Field - Category 4 (Daily Rate) Contribution £70.00 £74.00 £78.00 0.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Large Field - Outwith Operational Hours (Charge per hour) Contribution £20.00 £21.00 £22.00 0.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Small Field - Category 1 (Daily Rate) Contribution £120.00 £126.00 £132.00 0.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Small Field - Category 2 (Daily Rate) Contribution £100.00 £105.00 £110.00 0.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Small Field - Category 3 (Daily Rate) Contribution £75.00 £79.00 £83.00 0.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Small Field - Category 4 (Daily Rate) Contribution £40.00 £42.00 £44.00 0.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Small Field - Outwith Operational Hours (Charge per hour) Contribution £20.00 £21.00 £22.00 0.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Facility Block - Category 1 (Daily Rate) Contribution £100.00 £105.00 £110.00 0.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Facility Block - Category 2 (Daily Rate) Contribution £80.00 £84.00 £88.00 0.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Facility Block - Category 3 (Daily Rate) Contribution £60.00 £63.00 £66.00 0.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Facility Block - Category 4 (Daily Rate) Contribution £35.00 £37.00 £39.00 0.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Facility Block - Outwith Operational Hours (Charge per hour) Contribution £20.00 £21.00 £22.00 0.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Dayroom - Category 1 (Daily Rate) Contribution £55.00 £58.00 £61.00 0.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Dayroom - Category 2 (Daily Rate) Contribution £40.00 £42.00 £44.00 0.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Dayroom - Category 3 (Daily Rate) Contribution £25.00 £26.00 £27.00 0.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Dayroom - Category 4 (Daily Rate) Contribution £15.00 £16.00 £17.00 0.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Dayroom - Outwith Operational Hours (Charge per hour) Contribution £20.00 £21.00 £22.00 0.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Racquet Hall - Category 1 (Charge per Hour) Contribution £47.65 £50.05 £52.55 £55.20 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Racquet Hall - Category 2 (Charge per Hour) Contribution £27.95 £29.35 £30.80 £32.35 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Racquet Hall - Category 3 (Charge per Hour) Contribution £15.45 £16.20 £17.00 £17.85 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Racquet Hall - Category 4 (Charge per Hour) Contribution £6.75 £7.10 £7.45 £7.80 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Room @ the Courtyard - Category 1 (Charge per Hour) Contribution £23.65 £24.85 £26.10 £27.40 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Room @ the Courtyard - Category 2 (Charge per Hour) Contribution £13.95 £14.65 £15.40 £16.15 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Room @ the Courtyard - Category 3 (Charge per Hour) Contribution £7.70 £8.10 £8.50 £8.95 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Room @ the Courtyard - Category 4 (Charge per Hour) Contribution £3.45 £3.60 £3.80 £4.00 5.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Portacabin Toilets - Category 1 (Daily Rate) Contribution £40.00 £42.00 £44.00 0.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Portacabin Toilets - Category 2 (Daily Rate) Contribution £30.00 £32.00 £34.00 0.0% 5.0% 5.0%
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Directorate Service Manager Charge Description Charge Type Current Approved Charge excluding VAT (2024/25) £ Proposed Charge (2025/26) Indicative Charge (2026/27) Indicative Charge (2027/28) Basis of increase 2025/26 % Basis of increase 2026/27 % Basis of increase 2027/28 % Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Portacabin Toilets - Category 3 (Daily Rate) Contribution £20.00 £21.00 £22.00 0.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Portacabin Toilets - Category 4 (Daily Rate) Contribution £10.00 £11.00 £12.00 0.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Portacabin Toilets - Outwith Operational Hours (Charge per Hour) Contribution £20.00 £21.00 £22.00 0.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Ranger Service - Category 1 (Charge per Hour) Contribution £80.00 £84.00 £88.00 0.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Ranger Service - Category 2 (Charge per Hour) Contribution £50.00 £53.00 £56.00 0.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Ranger Service - Category 3 (Charge per Hour) Contribution £35.00 £37.00 £39.00 0.0% 5.0% 5.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Ranger Service - Category 4 (Charge per Hour) Contribution £20.00 £21.00 £22.00 0.0% 5.0% 5.0% Communities & Housing Planning Services Allan Finlayson Planning Search fees Contribution £111.35 £116.92 £122.77 £128.91 5.0% 5.0% 5.0% Communities & Housing Planning Services Allan Finlayson Section 50 Certificates Contribution £137.81 £144.70 £151.94 £159.54 5.0% 5.0% 5.0% Communities & Housing Planning Services Allan Finlayson Press Adverts Arran Contribution £80.50 £84.53 £88.76 £93.20 5.0% 5.0% 5.0% Communities & Housing Planning Services Allan Finlayson Press Adverts Mainland Contribution £177.63 £186.51 £195.84 £205.63 5.0% 5.0% 5.0% Place Economic Growth (Transportation) Claire Fitzsimmons Construction Consent Amendments Contribution £402.41 £422.53 £443.66 £465.84 5.0% 5.0% 5.0% Place Economic Growth (Transportation) Claire Fitzsimmons Supply of Traffic Count data Contribution £221.43 £232.50 £244.13 £256.34 5.0% 5.0% 5.0% Communities & Housing Heritage Lesley Forsyth Genealogy research hourly charge. Any additional costs incurred as a result of the work e.g Scotland People Vouchers, printing etc to be charged at cost Contribution £21.00 £22.00 £23.00 £24.00 5.0% 5.0% 5.0% Communities & Housing Libraries Lesley Forsyth Magnifying Sheets Contribution £2.50 £2.50 £2.50 £2.50 5.0% 5.0% 5.0% Communities & Housing Libraries Lesley Forsyth Tea/Coffee Contribution £1.50 £1.50 £1.50 £1.50 5.0% 5.0% 5.0% Communities & Housing Libraries Lesley Forsyth Street Plans Contribution £3.00 £3.00 £3.00 £3.00 5.0% 5.0% 5.0% Communities & Housing Libraries Lesley Forsyth DVD Lending Service - DVD's per Week hire Contribution £2.00 £2.00 £2.00 £2.00 5.0% 5.0% 5.0% Communities & Housing Libraries Lesley Forsyth DVD Lending Service - Day ones (New releases) 2 nights hire Contribution £2.50 £2.50 £2.50 £2.50 5.0% 5.0% 5.0% Communities & Housing Libraries Lesley Forsyth Audio Charges - CD Contribution £0.50 £0.50 £0.50 £0.50 5.0% 5.0% 5.0% Communities & Housing Libraries Lesley Forsyth Room Hire - Category 1 user (eg Commercial Activities) - SMALL ROOM Contribution £23.65 £24.85 £26.10 £27.40 5.0% 5.0% 5.0% Communities & Housing Libraries Lesley Forsyth Room Hire - Category 2 user (eg Family Functions) - SMALL ROOM Contribution £13.95 £14.65 £15.40 £16.15 5.0% 5.0% 5.0% Communities & Housing Libraries Lesley Forsyth Room Hire - Category 3 user (eg Agency Letting) - SMALL ROOM Contribution £7.70 £8.10 £8.50 £8.95 5.0% 5.0% 5.0% Communities & Housing Libraries Lesley Forsyth Room Hire - Category 4 user (eg Pre 5 groups) - SMALL ROOM Contribution £3.45 £3.60 £3.80 £4.00 5.0% 5.0% 5.0% Communities & Housing Libraries Lesley Forsyth Room Hire - Category 5 user (eg Disabled org's) - SMALL ROOM Contribution £3.45 £3.60 £3.80 £4.00 5.0% 5.0% 5.0% Place Energy and Sustainablility Jennifer Wraith Electric Vehicle Charging Point - Destination/Kwh Contribution £0.47 £0.50 £0.53 £0.56 6.4% 5.0% 5.0% Place Energy and Sustainablility Jennifer Wraith Electric Vehicle Charging Point - Journey/Kwh Contribution £0.62 £0.70 £0.74 £0.78 12.9% 5.0% 5.0% Place Energy and Sustainablility Jennifer Wraith Overstay Flat Fee Contribution £30.00 £30.00 £32.00 £32.00 0.0% 5.0% 0.0% Communities & Housing Protective Services (Building Standards) Scott McKenzie Clearance Certificates Contribution £259.20 £272.16 £285.77 £300.06 5.0% 5.0% 5.0% Communities & Housing Protective Services (Building Standards) Scott McKenzie Searches Contribution £111.35 £116.92 £122.77 £128.91 5.0% 5.0% 5.0% Communities & Housing Protective Services (Building Standards) Scott McKenzie Section 50 Certificates Contribution £137.81 £144.70 £151.94 £159.54 5.0% 5.0% 5.0% Communities & Housing Protective Services (Building Standards) Scott McKenzie Section 89 Certificates Contribution £450.70 £473.24 £496.90 £521.75 5.0% 5.0% 5.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Bacteriological Swimming Pool Sampling Contribution £56.23 £59.04 £61.99 £65.09 5.0% 5.0% 5.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Legionelia Swimming Pool Sampling Contribution £104.74 £109.98 £115.48 £121.25 5.0% 5.0% 5.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Food Hygiene Training Delegate Charge Contribution £31.97 £33.57 £35.25 £37.01 5.0% 5.0% 5.0%
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Directorate Service Manager Charge Description Charge Type Current Approved Charge excluding VAT (2024/25) £ Proposed Charge (2025/26) Indicative Charge (2026/27) Indicative Charge (2027/28) Basis of increase 2025/26 % Basis of increase 2026/27 % Basis of increase 2027/28 % Communities & Housing Protective Services (Environmental Health) Scott McKenzie Chemical Swimming Pool Sampling Contribution £77.18 £81.04 £85.09 £89.34 5.0% 5.0% 5.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Pest Control - Fumigations/Sprays for heavy infestations e.g. bedbugs, fleas includes survey and revisit. Contribution £84.90 £89.10 £93.60 £98.30 5.0% 5.0% 5.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Pest Control Charge - Insects (Domestic) Contribution £55.10 £57.90 £60.80 £63.80 5.0% 5.0% 5.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Pest Control Charge - Rats/Mice/Insects (Commercial) Contribution £84.90 £89.10 £93.60 £98.30 5.0% 5.0% 5.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Pest Control Charge - Rats/Mice/Squirrels (Domestic) includes up to 3 visits. Contribution £84.90 £89.10 £93.60 £98.30 5.0% 5.0% 5.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Pest Control Charge - Wasp Nests/Bees Contribution £55.10 £57.90 £60.80 £63.80 5.0% 5.0% 5.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Section 50 Certificates Contribution £137.81 £144.70 £151.94 £159.54 5.0% 5.0% 5.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Certificate of Compliance (not required as part of licence application) Contribution £110.25 £115.76 £121.55 £127.63 5.0% 5.0% 5.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Health Certificate for export to China Contribution £39.69 £41.67 £43.75 £45.94 5.0% 5.0% 5.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Support Attestation Contribution £105.00 £110.25 £115.76 £121.55 5.0% 5.0% 5.0% Communities & Housing Protective Services (Trading Standards) Scott McKenzie Liquid fuel measuring instruments - first meter tested Contribution £175.30 £184.07 £193.27 £202.93 5.0% 5.0% 5.0% Communities & Housing Protective Services (Trading Standards) Scott McKenzie Liquid fuel measuring instruments - each additional meter tested during same visit Contribution £108.05 £113.45 £119.12 £125.08 5.0% 5.0% 5.0% Communities & Housing Protective Services (Trading Standards) Scott McKenzie All other weighing and measuring equipment - one officer on site (per hour) Contribution £94.82 £99.56 £104.54 £109.77 5.0% 5.0% 5.0% Communities & Housing Protective Services (Trading Standards) Scott McKenzie All other weighing and measuring equipment - two or more officers on site (per hour) Contribution £152.15 £159.76 £167.75 £176.14 5.0% 5.0% 5.0% Place Bereavement Service David Mackay / Mark McNeil Interment of Eighteen and Over Contribution £888.00 £932.00 £979.00 £1,028.00 5.0% 5.0% 5.0% Place Bereavement Service David Mackay / Mark McNeil Purchase of Exclusive Right of Burial (New Lair) Contribution £947.00 £994.00 £1,044.00 £1,096.00 5.0% 5.0% 5.0% Place Bereavement Service David Mackay / Mark McNeil Purchase of Exclusive Right of Burial (Woodland Area) Contribution £947.00 £994.00 £1,044.00 £1,096.00 5.0% 5.0% 5.0% Place Bereavement Service David Mackay / Mark McNeil Interment of Cremated Remains (Aged 18 and over) Contribution £251.00 £264.00 £277.00 £291.00 5.0% 5.0% 5.0% Place Bereavement Service David Mackay / Mark McNeil Interment of Cremated Remains (Aged 18 and over). Saturdays and Public Holidays Contribution £376.50 £395.00 £415.00 £436.00 5.0% 5.0% 5.0% Place Bereavement Service David Mackay / Mark McNeil Memorial Foundation Contribution £194.00 £204.00 £214.00 £225.00 5.0% 5.0% 5.0% Place Bereavement Service David Mackay / Mark McNeil Dis-interments Contribution £1,070.00 £1,124.00 £1,180.00 £1,239.00 5.0% 5.0% 5.0% Place Bereavement Service David Mackay / Mark McNeil Interment in common ground Contribution £278.00 £292.00 £307.00 £322.00 5.0% 5.0% 5.0% Place Bereavement Service David Mackay / Mark McNeil Purchase of Exclusive Right of Burial - Cremated Remains Only (New Lair) Contribution £520.00 £546.00 £573.00 £602.00 5.0% 5.0% 5.0% Place Bereavement Service David Mackay / Mark McNeil Purchase of Exclusive Right of Burial - Cremated Remains Only in Garden of Remembrance (New Lair) Contribution £520.00 £546.00 £573.00 £602.00 5.0% 5.0% 5.0% Place Bereavement Service David Mackay / Mark McNeil Interment of Eighteen and Over (Saturdays and Public Holidays) Contribution £1,332.00 £1,399.00 £1,469.00 £1,542.00 5.0% 5.0% 5.0% Place Bereavement Service David Mackay / Mark McNeil Transfer of Title Deeds/Duplicate Title Deeds Contribution £23.00 £24.00 £25.00 £26.00 5.0% 5.0% 5.0% Place Bereavement Service David Mackay / Mark McNeil Memorial permit Contribution £48.00 £50.00 £53.00 £56.00 5.0% 5.0% 5.0% School Meals FM Carolyn Hope Secondary School meals Contribution £2.05 £2.05 £2.05 £2.05 0.0% 0.0% 0.0% School Meals FM Carolyn Hope Primary School meals Contribution £2.05 £2.05 £2.05 £2.05 0.0% 0.0% 0.0% Place Largs Car Park Thomas Reaney Car park Charges - up to 1 hour Largs Car Park £0.83 £0.00 £0.00 £0.00 5.0% 5.0% 5.0% Place Largs Car Park Thomas Reaney Car park Charges - over 1 hour up to 3 hours Largs Car Park £2.50 £0.00 £0.00 £0.00 5.0% 5.0% 5.0%
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Directorate Service Manager Charge Description Charge Type Current Approved Charge excluding VAT (2024/25) £ Proposed Charge (2025/26) Indicative Charge (2026/27) Indicative Charge (2027/28) Basis of increase 2025/26 % Basis of increase 2026/27 % Basis of increase 2027/28 % Place Largs Car Park Thomas Reaney Car park Charges - over 3 hours Largs Car Park £4.17 £0.00 £0.00 £0.00 5.0% 5.0% 5.0% Place Largs Car Park Thomas Reaney Car park charges - up to 2 hours Largs Car Park £0.00 £2.50 £2.63 £2.76 5.0% 5.0% 5.0% Place Largs Car Park Thomas Reaney Car park charges - up to 4 hours Largs Car Park £0.00 £4.17 £4.38 £4.60 5.0% 5.0% 5.0% Place Largs Car Park Thomas Reaney Car park charges - over 4 hours / all day Largs Car Park £0.00 £8.33 £8.75 £9.19 5.0% 5.0% 5.0% Place Largs Car Park Thomas Reaney Car park charges - every day thereafter Largs Car Park £0.00 £8.33 £8.75 £9.19 5.0% 5.0% 5.0% Place Largs Car Park Thomas Reaney Car park charges - annual permit per vehicle (limited to 30 permits) Largs Car Park £0.00 £1,083.33 £1,137.50 £1,194.38 5.0% 5.0% 5.0% Place Largs Car Park Thomas Reaney Gallowgate Public Toilets Charge Largs Car Park £0.33 £0.33 £0.35 £0.37 0.0% 5.0% 5.0% Place Streetscene Services David Mackay / Mark McNeil Abandoned Trolley Charge Contribution £35.00 £37.00 £39.00 £41.00 5.0% 5.0% 5.0% Place Streetscene Services David Mackay / Mark McNeil Grass Cutting Scheme Contribution £78.00 £82.00 £86.00 £90.00 5.0% 5.0% 5.0% Place Streetscene Services David Mackay / Mark McNeil Fly posting and estate boards removal - varies by size. Minimum charge of £32 Contribution £32.00 £34.00 £36.00 £38.00 5.0% 5.0% 5.0% Place Streetscene Services David Mackay / Mark McNeil Dog Fouling clean up charge Contribution £32.00 £34.00 £36.00 £38.00 5.0% 5.0% 5.0% Place Streetscene Services David Mackay / Mark McNeil Fly tipping clean up charges - varies by quantity. Minimum charge of £120 Contribution £120.00 £126.00 £132.00 £139.00 5.0% 5.0% 5.0% Place Streetscene Services David Mackay / Mark McNeil Waste disposal charge per tonne Contribution £164.91 £173.16 £181.82 £190.91 5.0% 5.0% 5.0% Place Streetscene Services David Mackay / Mark McNeil Mis-use of public bin. Minimum service charge of £120 Contribution £120.00 £126.00 £132.00 £139.00 5.0% 5.0% 5.0% Place Streetscene Services David Mackay / Mark McNeil Disposal of Waste within Caravans and trailers per tonne. Excludes labour / transport charges Contribution £147.00 £154.00 £162.00 £170.00 5.0% 5.0% 5.0% Place Transport Services Gordon Mitchell Tachograph Calibration Contribution £63.95 £67.15 £70.51 £74.04 5.0% 5.0% 5.0% Place Transport Services Gordon Mitchell Tachograph 2 year Inspection Contribution £44.10 £46.31 £48.63 £51.06 5.0% 5.0% 5.0% Place Transport Services Gordon Mitchell Tachograph 6 year Inspection Contribution £63.95 £67.15 £70.51 £74.04 5.0% 5.0% 5.0% Place Transport Services Gordon Mitchell CPC Training Contribution £73.50 £77.18 £81.04 £85.09 5.0% 5.0% 5.0% Place Transport Services Gordon Mitchell Per hire charge for transport hires to external groups. Contribution £25.36 £26.63 £27.96 £29.36 5.0% 5.0% 5.0% Place Roads Susan Macfadyen Section 56 Roads Opening Permit Vehicle Access Crossing Contribution £82.00 £120.00 £126.00 £132.00 46.0% 5.0% 5.0% Place Roads Susan Macfadyen Section 56 Road Opening Permit Other works involving excavation in the public road Contribution £229.00 £260.00 £273.00 £287.00 13.5% 5.0% 5.0% Place Roads Susan Macfadyen Section 58 Road Occupation Permits Builders Materials - for up to 4 weeks Contribution £95.00 £155.00 £163.00 £171.00 63.0% 5.0% 5.0% Place Roads Susan Macfadyen Section 58 Road Occupation Permits Cranes - for up to 4 weeks Contribution £95.00 £155.00 £163.00 £171.00 63.0% 5.0% 5.0% Place Roads Susan Macfadyen Section 58 Road Occupation Permits Scaffolding - for up to 4 weeks Contribution £95.00 £155.00 £163.00 £171.00 63.0% 5.0% 5.0% Place Roads Susan Macfadyen Section 85 Skip Permits - for up to 4 weeks Contribution £57.00 £70.00 £74.00 £78.00 22.8% 5.0% 5.0% Place Roads Susan Macfadyen Section 59 Street Cafe Permit Contribution £0.00 £155.00 £163.00 £171.00 5.0% 5.0% 5.0% Place Roads Susan Macfadyen Temporary Traffic Signal Permit (three way or more only). This would be in addition to Section 56 charge. Contribution £134.00 £141.00 £148.00 £155.00 5.0% 5.0% 5.0% Place Roads Susan Macfadyen Temporary Traffic Signal Permit (three way or more only). This would be in addition to Section 56 charge. Duration charge for additional week. Contribution £134.00 £141.00 £148.00 £155.00 5.0% 5.0% 5.0% Place Roads Susan Macfadyen Property Enquiry Adoption Plan Contribution £41.00 £70.00 £74.00 £78.00 71.0% 5.0% 5.0% Place Roads Susan Macfadyen NRSWA Section 109 Permission (Standard Works - all works except emergency which take between 4 and 10 working days) Contribution £0.00 £390.00 £410.00 £431.00 5.0% 5.0% 5.0% Place Roads Susan Macfadyen NRSWA Section 109 Permission (Major Works - works normally planned 6 months in advance and require longer than 10 working days to complete) Contribution £0.00 £390.00 £410.00 £431.00 5.0% 5.0% 5.0% Place Roads Susan Macfadyen NRSWA Section 109 Permission (Additional Street Charge) Contribution £0.00 £100.00 £105.00 £110.00 5.0% 5.0% 5.0% Place Roads Susan Macfadyen NRSWA Section 109 Permission (Additional Utility Charge) Contribution £0.00 £390.00 £410.00 £431.00 5.0% 5.0% 5.0% Place Roads Susan Macfadyen NRSWA Section 109 Permission (additional Inspections) Contribution £0.00 £36.00 £38.00 £40.00 5.0% 5.0% 5.0% Place Roads Susan Macfadyen 5 day Temporary Traffic Order (by notice) Contribution £469.00 £520.00 £546.00 £573.00 10.8% 5.0% 5.0% Place Roads Susan Macfadyen Emergency Temporary Traffic Order (by notice) Contribution £469.00 £585.00 £614.00 £645.00 24.7% 5.0% 5.0% Place Roads Susan Macfadyen Temporary Traffic Orders (advertised in press). Advertising costs are extra. Contribution £726.00 £835.00 £877.00 £921.00 15.0% 5.0% 5.0%
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Directorate Service Manager Charge Description Charge Type Current Approved Charge excluding VAT (2024/25) £ Proposed Charge (2025/26) Indicative Charge (2026/27) Indicative Charge (2027/28) Basis of increase 2025/26 % Basis of increase 2026/27 % Basis of increase 2027/28 % Place Roads Susan Macfadyen Switching off Traffic Signals for third parties Contribution £162.00 £190.00 £200.00 £210.00 17.0% 5.0% 5.0% Place Roads Susan Macfadyen Temporary signs for events. Contribution £108.00 £140.00 £147.00 £154.00 30.0% 5.0% 5.0% Place Roads Susan Macfadyen Signs for new Housing Developments Contribution £417.00 £440.00 £462.00 £485.00 5.5% 5.0% 5.0% Place Roads Susan Macfadyen H Bar Markings (Access protection markings) Contribution £67.00 £210.00 £221.00 £232.00 213.0% 5.0% 5.0% Place Roads Susan Macfadyen Amenity display licence Contribution £30.00 £32.00 £34.00 £36.00 5.0% 5.0% 5.0% Place Roads Susan Macfadyen Early Start or retrospective permit (2 x permit charge) Contribution various 5.0% 5.0% 5.0% Place Roads Susan Macfadyen Amendment / Extension to existing permit (50% of permit charge) Contribution various 5.0% 5.0% 5.0% Place Roads Susan Macfadyen Car Park Charges (Bellmans Close) - Up to 60 minutes Contribution £1.50 £1.50 £1.60 £1.70 0.0% 5.0% 5.0% Place Roads Susan Macfadyen Car Park Charges (Bellmans Close) - Up to 120 minutes Contribution £2.00 £2.00 £2.10 £2.20 0.0% 5.0% 5.0% Place Roads Susan Macfadyen Car Park Charges (Bellmans Close) - Up to 240 minutes Contribution £3.50 £3.50 £3.70 £3.90 0.0% 5.0% 5.0% Place Roads Susan Macfadyen Penalty Charge Notice Contribution £100.00 £100.00 £100.00 £100.00 0.0% 0.0% 0.0% Place Roads Susan Macfadyen Penalty Charge Notice if paid within 14 days Contribution £50.00 £50.00 £50.00 £50.00 0.0% 0.0% 0.0% Place Roads Susan Macfadyen Charge certificate served and where PCN remains unpaid after day 56 Contribution £150.00 £150.00 £150.00 £150.00 0.0% 0.0% 0.0% Place Waste Resources David Mackay Collection and Disposal of Commercial White Goods per item Contribution £165.51 £173.79 £182.48 £191.60 5.0% 5.0% 5.0% Place Waste Resources David Mackay Bin Repair - standard lock supply & fitting Contribution £25.04 £26.29 £27.60 £28.98 5.0% 5.0% 5.0% Place Waste Resources David Mackay Bin Repair - new forest lock lock supply & fitting Contribution £36.38 £38.20 £40.11 £42.12 5.0% 5.0% 5.0% Place Waste Resources David Mackay Bin Repair - push to lock supply & fitting Contribution £50.54 £53.07 £55.72 £58.51 5.0% 5.0% 5.0% Place Waste Resources David Mackay Bin Repair - lid supplied & lock fixed cost Contribution £155.84 £163.63 £171.81 £180.40 5.0% 5.0% 5.0% Place Waste Resources David Mackay Bin Repair - Push to lock lid and lock supply & fitting Contribution £181.34 £190.41 £199.93 £209.93 5.0% 5.0% 5.0% Place Waste Resources David Mackay Bin Repair - one front wheel supplied and fitted cost Contribution £81.43 £85.50 £89.78 £94.27 5.0% 5.0% 5.0% Place Waste Resources David Mackay Bin Repair - one back wheel supplied and fitted cost Contribution £88.20 £92.61 £97.24 £102.10 5.0% 5.0% 5.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Residual Waste Service 240 Litre Bin Contribution £6.41 £6.73 £7.07 £7.42 5.0% 5.0% 5.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Residual Waste Service 360 Litre Bin Contribution £9.62 £10.10 £10.61 £11.14 5.0% 5.0% 5.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Residual Waste Service 660 Litre Bin Contribution £17.61 £18.49 £19.41 £20.38 5.0% 5.0% 5.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Residual Waste Service 1100 Litre Bin Contribution £29.37 £30.84 £32.38 £34.00 5.0% 5.0% 5.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Residual Waste Service 1280 Litre Bin Contribution £34.25 £35.96 £37.76 £39.65 5.0% 5.0% 5.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Residual Waste 240 Litre bin Contribution £6.91 £7.26 £7.62 £8.00 5.0% 5.0% 5.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Residual Waste 360 Litre bin Contribution £10.37 £10.89 £11.43 £12.00 5.0% 5.0% 5.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Residual Waste 660 Litre bin Contribution £18.99 £19.94 £20.94 £21.99 5.0% 5.0% 5.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Residual Waste 1100 Litre bin Contribution £31.70 £33.29 £34.95 £36.70 5.0% 5.0% 5.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Residual Waste 1280 Litre bin Contribution £36.98 £38.83 £40.77 £42.81 5.0% 5.0% 5.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Food/Organic 140 Litre Bin Contribution £5.36 £5.63 £5.91 £6.21 5.0% 5.0% 5.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Garden Waste 240 Litre Bin Contribution £9.19 £9.65 £10.13 £10.64 5.0% 5.0% 5.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Food/Organic 500 Litre Bin Contribution £19.16 £20.12 £21.13 £22.19 5.0% 5.0% 5.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Mixed Recyclate 240 Litre bin Contribution £5.34 £5.61 £5.89 £6.18 5.0% 5.0% 5.0% Place Waste Resources David Mackay Sub-Contracted Charity Mixed Recycling Waste 140 Litre bin Contribution £2.01 £2.11 £2.22 £2.33 5.0% 5.0% 5.0% Place Waste Resources David Mackay Subcontractor Commercial Refuse Scheduled Bin Uplift Food/Organic 140 Litre Bin Contribution £6.80 £7.14 £7.50 £7.88 5.0% 5.0% 5.0% Place Waste Resources David Mackay Subcontractor Commercial Refuse Scheduled Bin Uplift Garden Waste 240 Litre Bin Contribution £11.67 £12.25 £12.86 £13.50 5.0% 5.0% 5.0% Place Waste Resources David Mackay Subcontractor Commercial Refuse Scheduled Bin Uplift Food/Organic 500 Litre Bin Contribution £24.27 £25.48 £26.75 £28.09 5.0% 5.0% 5.0%
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Directorate Service Manager Charge Description Charge Type Current Approved Charge excluding VAT (2024/25) £ Proposed Charge (2025/26) Indicative Charge (2026/27) Indicative Charge (2027/28) Basis of increase 2025/26 % Basis of increase 2026/27 % Basis of increase 2027/28 % Place Waste Resources David Mackay Charity Refuse Scheduled Bin Uplift Residual Waste Service 240 Litre Bin Contribution £3.21 £3.37 £3.54 £3.72 5.0% 5.0% 5.0% Place Waste Resources David Mackay Charity Refuse Scheduled Bin Uplift Residual Waste Service 360 Litre Bin Contribution £4.82 £5.06 £5.31 £5.58 5.0% 5.0% 5.0% Place Waste Resources David Mackay Charity Refuse Scheduled Bin Uplift Residual Waste Service 660 Litre Bin Contribution £8.81 £9.25 £9.71 £10.20 5.0% 5.0% 5.0% Place Waste Resources David Mackay Charity Refuse Scheduled Bin Uplift Residual Waste Service 1100 Litre Bin Contribution £14.68 £15.41 £16.18 £16.99 5.0% 5.0% 5.0% Place Waste Resources David Mackay Charity Refuse Scheduled Bin Uplift Residual Waste Service 1280 Litre Bin Contribution £17.13 £17.99 £18.89 £19.83 5.0% 5.0% 5.0% Place Waste Resources David Mackay Charity Scheduled Bin Uplift Mixed Recyclate Service 140 Litre Bin Contribution £1.45 £1.52 £1.60 £1.68 5.0% 5.0% 5.0% Place Waste Resources David Mackay Charity Scheduled Bin Uplift Mixed Recyclate Service 240 Litre Bin Contribution £2.48 £2.60 £2.73 £2.87 5.0% 5.0% 5.0% Place Waste Resources David Mackay Charity Scheduled Bin Uplift Mixed Recyclate Service 360 Litre Bin Contribution £3.71 £3.90 £4.10 £4.31 5.0% 5.0% 5.0% Place Waste Resources David Mackay Charity Scheduled Bin Uplift Mixed Recyclate Service 660 Litre Bin Contribution £6.81 £7.15 £7.51 £7.89 5.0% 5.0% 5.0% Place Waste Resources David Mackay Charity Scheduled Bin Uplift Mixed Recyclate Service 1100 Litre Bin Contribution £11.34 £11.91 £12.51 £13.14 5.0% 5.0% 5.0% Place Waste Resources David Mackay Charity Scheduled Bin Uplift Mixed Recyclate Service 1280 Litre Bin Contribution £13.19 £13.85 £14.54 £15.27 5.0% 5.0% 5.0% Place Waste Resources David Mackay Charity Scheduled Bin Uplift Food/Organic 140 Litre Bin Contribution £2.69 £2.82 £2.96 £3.11 5.0% 5.0% 5.0% Place Waste Resources David Mackay Charity Scheduled Bin Uplift Garden Waste 240 Litre Bin Contribution £4.61 £4.84 £5.08 £5.33 5.0% 5.0% 5.0% Place Waste Resources David Mackay Charity Scheduled Bin Uplift Food/Organic 500 Litre Bin Contribution £9.57 £10.05 £10.55 £11.08 5.0% 5.0% 5.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Mixed Recyclate Service 140 Litre Bin Contribution £2.88 £3.02 £3.17 £3.33 5.0% 5.0% 5.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Mixed Recyclate Service 240 Litre Bin Contribution £4.94 £5.19 £5.45 £5.72 5.0% 5.0% 5.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Mixed Recyclate Service 360 Litre Bin Contribution £7.43 £7.80 £8.19 £8.60 5.0% 5.0% 5.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Mixed Recyclate Service 660 Litre Bin Contribution £13.61 £14.29 £15.00 £15.75 5.0% 5.0% 5.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Mixed Recyclate Service 1100 Litre Bin Contribution £22.68 £23.81 £25.00 £26.25 5.0% 5.0% 5.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Mixed Recyclate Service 1280 Litre Bin Contribution £26.39 £27.71 £29.10 £30.56 5.0% 5.0% 5.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Residual Waste 140 Litre bin Contribution £4.05 £4.25 £4.46 £4.68 5.0% 5.0% 5.0% Place Waste Resources David Mackay Charity Refuse Scheduled Bin Uplift Residual Waste Service 140 Litre Bin Contribution £1.86 £1.95 £2.05 £2.15 5.0% 5.0% 5.0% Place Waste Resources David Mackay Sub-Contracted Charity Residual Waste 140 Litre bin Contribution £2.03 £2.13 £2.24 £2.35 5.0% 5.0% 5.0% Place Waste Resources David Mackay Subcontractor Charity Commercial Collection Garden Waste 240 Litre bin Contribution £5.85 £6.14 £6.45 £6.77 5.0% 5.0% 5.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Residual Waste Service 140 Litre Bin Contribution £3.74 £3.93 £4.13 £4.34 5.0% 5.0% 5.0% Place Waste Resources David Mackay Sub contract Sack Sales Pre-Paid - Trade Recycling per 100 Contribution £147.90 £155.30 £163.07 £171.22 5.0% 5.0% 5.0% Place Waste Resources David Mackay Sub contract Sack Sales Pre-Paid - Trade Waste per 50 Contribution £146.70 £154.04 £161.74 £169.83 5.0% 5.0% 5.0% Place Waste Resources David Mackay Sub-Contracted Charity Residual Waste 240 Litre bin Contribution £3.47 £3.64 £3.82 £4.01 5.0% 5.0% 5.0% Place Waste Resources David Mackay Sub-Contracted Charity Residual Waste 360 Litre bin Contribution £5.19 £5.45 £5.72 £6.01 5.0% 5.0% 5.0% Place Waste Resources David Mackay Sub-Contracted Charity Residual Waste 660 Litre bin Contribution £9.50 £9.98 £10.48 £11.00 5.0% 5.0% 5.0% Place Waste Resources David Mackay Sub-Contracted Charity Residual Waste 1100 Litre bin Contribution £15.84 £16.63 £17.46 £18.33 5.0% 5.0% 5.0% Place Waste Resources David Mackay Sub-Contracted Charity Residual Waste 1280 Litre bin Contribution £18.49 £19.41 £20.38 £21.40 5.0% 5.0% 5.0% Place Waste Resources David Mackay Sub-Contracted Charity Mixed Recycling Waste 240 Litre bin Contribution £2.69 £2.82 £2.96 £3.11 5.0% 5.0% 5.0% Place Waste Resources David Mackay Sub-Contracted Charity Mixed Recycling Waste 360 Litre bin Contribution £4.01 £4.21 £4.42 £4.64 5.0% 5.0% 5.0% Place Waste Resources David Mackay Sub-Contracted Charity Mixed Recycling Waste 660 Litre bin Contribution £7.34 £7.71 £8.10 £8.51 5.0% 5.0% 5.0% Place Waste Resources David Mackay Sub-Contracted Charity Mixed Recycling Waste 1100 Litre bin Contribution £12.24 £12.85 £13.49 £14.16 5.0% 5.0% 5.0% Place Waste Resources David Mackay Sub-Contracted Charity Mixed Recycling Waste 1280 Litre bin Contribution £14.25 £14.96 £15.71 £16.50 5.0% 5.0% 5.0%
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Directorate Service Manager Charge Description Charge Type Current Approved Charge excluding VAT (2024/25) £ Proposed Charge (2025/26) Indicative Charge (2026/27) Indicative Charge (2027/28) Basis of increase 2025/26 % Basis of increase 2026/27 % Basis of increase 2027/28 % Place Waste Resources David Mackay Sub-Contracted Charity Food/Organic Waste 140 Litre bin Contribution £3.40 £3.57 £3.75 £3.94 5.0% 5.0% 5.0% Place Waste Resources David Mackay Sub-Contracted Charity Food/Organic Waste 500 Litre bin Contribution £12.13 £12.74 £13.38 £14.05 5.0% 5.0% 5.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Mixed Recyclate 140 Litre bin Contribution £3.21 £3.37 £3.54 £3.72 5.0% 5.0% 5.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Mixed Recyclate 240 Litre bin Contribution £5.34 £5.61 £5.89 £6.18 5.0% 5.0% 5.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Mixed Recyclate 360 Litre bin Contribution £8.01 £8.41 £8.83 £9.27 5.0% 5.0% 5.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Mixed Recyclate 660 Litre bin Contribution £14.68 £15.41 £16.18 £16.99 5.0% 5.0% 5.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Mixed Recyclate 1100 Litre bin Contribution £24.49 £25.71 £27.00 £28.35 5.0% 5.0% 5.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Mixed Recyclate 1280 Litre bin Contribution £28.46 £29.88 £31.37 £32.94 5.0% 5.0% 5.0% Place Waste Resources David Mackay Event container delivery & uplift Contribution £76.58 £80.41 £84.43 £88.65 5.0% 5.0% 5.0% Place Waste Resources David Mackay Contamination charge - 140/240/360 ltr bins Contribution £19.15 £20.11 £21.12 £22.18 5.0% 5.0% 5.0% Place Waste Resources David Mackay Contamination charge - 500/660/1100/1280 ltr bins Contribution £44.68 £46.91 £49.26 £51.72 5.0% 5.0% 5.0% Place Waste Resources David Mackay Container retrieval - 140/240/360 ltr bins Contribution £19.15 £20.11 £21.12 £22.18 5.0% 5.0% 5.0% Place Waste Resources David Mackay Container retrieval - 500/660/1100/1280 ltr bins Contribution £44.68 £46.91 £49.26 £51.72 5.0% 5.0% 5.0% Place Waste Resources David Mackay Arran Yellow Tip Permit Contribution £64.69 £67.92 £71.32 £74.89 5.0% 5.0% 5.0% Place Waste Resources David Mackay Arran Blue Tip Permit Contribution £107.73 £113.12 £118.78 £124.72 5.0% 5.0% 5.0% Place Waste Resources David Mackay Green - Treatment per Te Contribution £63.82 £67.01 £70.36 £73.88 5.0% 5.0% 5.0% Place Waste Resources David Mackay Soil - Treatment per Te Contribution £38.29 £40.20 £42.21 £44.32 5.0% 5.0% 5.0% Place Waste Resources David Mackay Scrap - Treatment per Te Contribution £38.29 £40.20 £42.21 £44.32 5.0% 5.0% 5.0% Place Waste Resources David Mackay Paper & Cardboard - Treatment per Te Contribution £38.29 £40.20 £42.21 £44.32 5.0% 5.0% 5.0% Place Waste Resources David Mackay Wood - Treatment per Te Contribution £38.29 £40.20 £42.21 £44.32 5.0% 5.0% 5.0% Place Waste Resources David Mackay Plastics - Treatment per Te Contribution £63.82 £67.01 £70.36 £73.88 5.0% 5.0% 5.0% Place Waste Resources David Mackay Bricks/rubble - Treatment per Te Contribution £38.29 £40.20 £42.21 £44.32 5.0% 5.0% 5.0% Place Waste Resources David Mackay Lampheads - Treatment per Te Contribution £38.29 £40.20 £42.21 £44.32 5.0% 5.0% 5.0% Place Waste Resources David Mackay Skip Charges 20cyd - no treatment Contribution £122.04 £128.14 £134.55 £141.28 5.0% 5.0% 5.0% Place Waste Resources David Mackay Skip Charges 35cyd - no treatment Contribution £218.26 £229.17 £240.63 £252.66 5.0% 5.0% 5.0% Place Waste Resources David Mackay Special Uplift - disposal - 1/4te Contribution £41.23 £43.29 £45.45 £47.72 5.0% 5.0% 5.0% Place Waste Resources David Mackay Special Uplift - disposal - 1/2te Contribution £82.46 £86.58 £90.91 £95.46 5.0% 5.0% 5.0% Place Waste Resources David Mackay Special Uplift - disposal - Te Contribution £164.91 £173.16 £181.82 £190.91 5.0% 5.0% 5.0% Place Waste Resources David Mackay Void Uplift bin charge (Up to full set) Contribution £55.38 £58.15 £61.06 £64.11 5.0% 5.0% 5.0% Place Waste Resources David Mackay Special Uplift Squad - 30 min Contribution £55.38 £58.15 £61.06 £64.11 5.0% 5.0% 5.0% Place Waste Resources David Mackay Special Uplift Squad - 60 min Contribution £110.74 £116.28 £122.09 £128.19 5.0% 5.0% 5.0% Place Waste Resources David Mackay Special uplift - Confidential waste per bag Contribution £6.86 £7.20 £7.56 £7.94 5.0% 5.0% 5.0% Place Waste Resources David Mackay Direct disposal and treatment EFW per Te Contribution £164.91 £173.16 £181.82 £190.91 5.0% 5.0% 5.0%
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Directorate Service Manager Charge Description Charge Type Current Approved Charge excluding VAT (2024/25) £ Proposed Charge (2025/26) Indicative Charge (2026/27) Indicative Charge (2027/28) Basis of increase 2025/26 % Basis of increase 2026/27 % Basis of increase 2027/28 % COST PLUS FEES & CHARGES Communities & Housing Libraries Lesley Forsyth Lost and Damaged Audio, based on actual costs Cost plus £0.00 £0.00 £0.00 £0.00 5.0% 5.0% 5.0% Communities & Housing Libraries Lesley Forsyth Book Sales (NAC Stock), based on actual costs Cost plus £0.00 £0.00 £0.00 £0.00 5.0% 5.0% 5.0% Communities & Housing Libraries Lesley Forsyth Black and White Photocopying/Printing A4 or A3 single-sided Cost plus £0.10 £0.10 £0.10 £0.10 5.0% 5.0% 5.0% Communities & Housing Libraries Lesley Forsyth Black and White Photocopying/Printing A4 or A3 double-sided Cost plus £0.20 £0.20 £0.20 £0.20 5.0% 5.0% 5.0% Communities & Housing Libraries Lesley Forsyth Colour Photocopying/Printing A4 or A3 single-sided Cost plus £0.40 £0.40 £0.40 £0.40 5.0% 5.0% 5.0% Communities & Housing Libraries Lesley Forsyth Colour Photocopying/Printing A4 or A3 double-sided Cost plus £0.80 £0.80 £0.80 £0.80 5.0% 5.0% 5.0% Place Waste Resources David Mackay Special Uplift or POPs Charges (for up to five items) Cost plus £27.78 £29.17 £30.63 £32.16 5.0% 5.0% 5.0% Place Waste Resources David Mackay Special Uplift or POPs individual item Charges Cost plus £5.55 £5.83 £6.12 £6.43 5.0% 5.0% 5.0% Place Waste Resources David Mackay New/Replacement Waste Container 360 Litre Cost plus £82.70 £86.84 £91.18 £95.74 5.0% 5.0% 5.0% Place Waste Resources David Mackay New/Replacement Waste Container 1100 Litre Cost plus £451.41 £473.98 £497.68 £522.56 5.0% 5.0% 5.0% Place Waste Resources David Mackay New/Replacement Waste Container Lid on Lid 1100 Litre Cost plus £492.77 £517.41 £543.28 £570.44 5.0% 5.0% 5.0% Place Waste Resources David Mackay New/Replacement Waste Container 1280 Litre Cost plus £525.24 £551.50 £579.08 £608.03 5.0% 5.0% 5.0% Place Waste Resources David Mackay New/Replacement Waste Container Lid on Lid 1280 Litre Cost plus £566.60 £594.93 £624.68 £655.91 5.0% 5.0% 5.0% Place Waste Resources David Mackay New/Replacement Waste Container 240 Litre Cost plus £50.17 £52.68 £55.31 £58.08 5.0% 5.0% 5.0% Place Waste Resources David Mackay New/Replacement Waste Container 140 Litre Cost plus £34.46 £36.18 £37.99 £39.89 5.0% 5.0% 5.0% Place Waste Resources David Mackay New/Replacement Waste Container Lid on Lid 660 Litre Cost plus £425.54 £446.82 £469.16 £492.62 5.0% 5.0% 5.0% Place Waste Resources David Mackay New/Replacement Waste Container 660 Litre Cost plus £377.41 £396.28 £416.09 £436.89 5.0% 5.0% 5.0% Place Waste Resources David Mackay Sack Sales Pre-Paid - Trade Recycling per 100 Cost plus £138.54 £145.47 £152.74 £160.38 5.0% 5.0% 5.0% Place Waste Resources David Mackay Sack Sales Pre-Paid - Trade Waste per 50 Cost plus £134.27 £140.98 £148.03 £155.43 5.0% 5.0% 5.0%
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Directorate Service Manager Charge Description Charge Type Current Approved Charge excluding VAT (2024/25) £ Proposed Charge (2025/26) Indicative Charge (2026/27) Indicative Charge (2027/28) Basis of increase 2025/26 % Basis of increase 2026/27 % Basis of increase 2027/28 % NATIONALLY SET FEES & CHARGES Corporate Services Legal - Licensing Raymond Lynch Landlord Registration - Principal Nationally Set £75.00 £75.00 £75.00 £75.00 0.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Landlord Registration - Property Nationally Set £17.00 £17.00 £17.00 £17.00 0.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Landlord Registration - Late Application Nationally Set £149.00 £149.00 £149.00 £149.00 0.0% 0.0% 0.0% Health & Social Care Adults and Older People Eleanor Currie Blue Badge (charge for a three year period) Nationally Set £20.00 £20.00 £20.00 £20.00 0.0% 0.0% 0.0% Communities & Housing Planning Services Allan Finlayson Planning Application fees - Operations eg Construction of buildings - planning permission in principle Nationally Set £600.00 £600.00 £600.00 £600.00 0.0% 0.0% 0.0% Communities & Housing Planning Services Allan Finlayson Planning Application fees - Operations eg The erection of buildings - planning permission in principle Nationally Set £600.00 £600.00 £600.00 £600.00 0.0% 0.0% 0.0% Communities & Housing Planning Services Allan Finlayson Planning Application fees - Operations eg The erection of buildings - where the area of gross floor space to be created does not exceed 40 sq metres Nationally Set £300.00 £300.00 £300.00 £300.00 0.0% 0.0% 0.0% Communities & Housing Planning Services Allan Finlayson Planning Application fees - Uses of Land eg The change of use of a building Nationally Set £600.00 £600.00 £600.00 £600.00 0.0% 0.0% 0.0% Communities & Housing Protective Services (Building Standards) Scott McKenzie Building Warrant Application Fees, set by BSD, please refer to fees section in link below for full list of charges: Nationally Set various various various various 0.0% 0.0% 0.0% Building warrants Communities & Housing Protective Services (Environmental Health) Scott McKenzie Ship inspection charges up to 1,000 tonnes Nationally Set £125.00 £125.00 £125.00 £125.00 0.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Ship inspection charges 1,001 to 3,000 tonnes Nationally Set £170.00 £170.00 £170.00 £170.00 0.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Ship inspection charges 3,001 to 10,000 tonnes Nationally Set £250.00 £250.00 £250.00 £250.00 0.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Ship inspection charges 10,001 to 20,000 tonnes Nationally Set £325.00 £325.00 £325.00 £325.00 0.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Ship inspection charges 20,001 to 30,000 tonnes Nationally Set £415.00 £415.00 £415.00 £415.00 0.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Ship inspection charges over 30,000 tonnes Nationally Set £480.00 £480.00 £480.00 £480.00 0.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Ship inspection charges extensions Nationally Set £95.00 £95.00 £95.00 £95.00 0.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Ship inspection charges for vessels with the capacity to carry between 50 and 1,000 persons Nationally Set £480.00 £480.00 £480.00 £480.00 0.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Ship inspection charges for vessels with the capacity to carry more than 1,000 persons Nationally Set £820.00 £820.00 £820.00 £820.00 0.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Private water supplies - regulated supplies annual sampling and risk assessment Nationally Set £261.00 £261.00 £261.00 £261.00 0.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Private water supplies - non regulated supplies Nationally Set £118.00 £118.00 £118.00 £118.00 0.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Stray dog fee Nationally Set £25.00 £25.00 £25.00 £25.00 0.0% 0.0% 0.0% Place Streetscene Services David Mackay / Mark McNeil Fly Tipping fine Nationally Set £500.00 £500.00 £500.00 £500.00 0.0% 0.0% 0.0% Place Streetscene Services David Mackay / Mark McNeil Littering / Fly Posting fine Nationally Set £80.00 £80.00 £80.00 £80.00 0.0% 0.0% 0.0% Place Streetscene Services David Mackay / Mark McNeil Dog Fouling fine Nationally Set £80.00 £80.00 £80.00 £80.00 0.0% 0.0% 0.0% Place Streetscene Services David Mackay / Mark McNeil Abandoned vehicles minimum charge Nationally Set £150.00 £150.00 £150.00 £150.00 0.0% 0.0% 0.0% Place Streetscene Services David Mackay / Mark McNeil Storage of vehicles until dismantled. Daily charge Nationally Set £20.00 £20.00 £20.00 £20.00 0.0% 0.0% 0.0% Place Streetscene Services David Mackay / Mark McNeil Abandoned caravans / trailers minimum charge Nationally Set £500.00 £500.00 £500.00 £500.00 0.0% 0.0% 0.0% Place Transport Services Gordon Mitchell MOT Class 4 Nationally Set £54.85 £54.85 £54.85 £54.85 0.0% 0.0% 0.0% Place Transport Services Gordon Mitchell MOT Class 5 Nationally Set £59.55 £59.55 £59.55 £59.55 0.0% 0.0% 0.0% Place Transport Services Gordon Mitchell MOT Class 7 Nationally Set £58.60 £58.60 £58.60 £58.60 0.0% 0.0% 0.0% Place Roads Susan Macfadyen NRSWA Public Utility Sample Inspections Nationally Set £36.00 £36.00 £36.00 £36.00 0.0% 0.0% 0.0%
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Appendix 7 Employee Costs Property Costs Supplies & Services Transport & Plant Costs Admin Costs Other Agencies, Bodies & Persons Transfer Payments Other Expenditure Capital Financing Costs Income TOTAL Directorate £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 Corporate Services 16,204 68 3,006 22 1,354 1,934 853 0 0 (4,484) 18,955 Communities & Housing 24,185 2,973 6,799 973 179 10,674 0 104 0 (31,887) 14,000 Education 149,260 1,070 24,319 87 177 8,932 580 0 71 (4,415) 180,081 Place 27,603 22,979 4,228 7,374 556 12,239 0 78 0 (20,712) 54,345 Other Corporate Items 1,895 355 21,647 302 2,418 4,817 34,074 556 23,594 (36,772) 52,887 Total Expenditure 219,147 27,445 59,999 8,759 4,683 38,596 35,507 739 23,665 (98,269) 320,269 Health & Social Care Partnership 138,796 Revised Total Expenditure 219,147 27,445 59,999 8,759 4,683 38,596 35,507 739 23,665 (98,269) 459,065 Funded by: AEF 0 0 0 0 0 0 2,803 0 0 (385,859) (383,056) Council Tax 0 0 0 0 0 0 14,971 0 0 (86,980) (72,009) Contribution from Reserves 0 0 0 0 0 0 0 0 0 (4,000) (4,000) Total Funding 0 0 0 0 0 0 17,774 0 0 (476,839) (459,065) Subjective Analysis North Ayrshire Council General Services Revenue Budget 2025-26 Summary by Directorate
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Appendix 7 Employee Costs Property Costs Supplies & Services Transport Costs Admin Costs Other Agencies, Bodies & Persons Transfer Payments Other Expenditure Capital Financing Income TOTAL Objective Analysis £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 Chief Executive's Office 192 0 1 1 5 0 0 0 0 (56) 143 Change Programme 8 0 0 0 0 0 0 0 0 0 8 Audit,Fraud,Safety & Insurance 841 61 39 5 19 7 0 0 0 (313) 659 Corporate Procurement 952 0 11 1 8 107 0 0 0 (158) 921 Financial Services 1,333 0 165 1 29 2 0 0 0 (173) 1,355 Revenues 548 0 61 1 190 0 0 0 0 (1,380) (580) Employee Services 782 0 70 0 5 4 0 0 0 (38) 823 HR & OD 681 0 21 0 26 413 0 0 0 (56) 1,085 ICT 3,033 0 2,147 5 11 0 0 0 0 (241) 4,954 Business Support 1,233 0 6 0 2 0 0 0 0 (135) 1,106 Customer Services 2,652 0 265 2 48 1,153 853 0 0 (933) 4,040 Transformation Services 644 0 11 0 1 39 0 0 0 0 694 Legal & Licensing 1,128 0 32 5 38 0 0 0 0 (774) 429 Policy,Performance & Elections 480 0 20 1 11 5 0 0 0 (20) 499 Communications 457 0 8 1 4 0 0 0 0 (7) 463 Civil Contingencies 0 0 0 0 0 60 0 0 0 0 60 Committee Services 418 6 118 0 5 53 0 0 0 (125) 476 Member Services 307 0 31 0 947 91 0 0 0 (55) 1,321 Information Governance 515 0 1 0 4 0 0 0 0 (21) 499 Total 16,204 68 3,006 22 1,354 1,934 853 0 0 (4,484) 18,955 Subjective Analysis North Ayrshire Council General Services Revenue Budget 2025-26 Corporate Services
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Appendix 7 Employee Costs Property Costs Supplies & Services Transport Costs Admin Costs Other Agencies, Bodies & Persons Transfer Payments Other Expenditure Capital Financing Income TOTAL Objective Analysis £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 Directorate and Support 122 0 0 0 0 0 0 0 0 (23) 100 Connected Communities 6,134 258 665 24 74 5,051 0 0 0 (636) 11,571 Planning Services 765 0 101 4 21 30 0 0 0 (711) 210 Protective Services 2,671 113 101 21 16 148 0 0 0 (1,232) 1,838 Building Services 10,990 131 5,641 884 18 3,194 0 0 0 (23,408) (2,550) Property Governance 0 0 0 0 0 0 0 0 0 0 0 Other Housing 3,503 2,472 290 41 49 2,252 0 104 0 (5,878) 2,833 Works Scoping & Assurance 0 0 (0) 0 0 0 0 0 0 0 (0) Total 24,185 2,973 6,799 973 179 10,674 0 104 0 (31,887) 14,000 Subjective Analysis North Ayrshire Council General Services Revenue Budget 2025-26 Communities & Housing
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Employee Costs Property Costs Supplies & Services Transport Costs Admin Costs Other Agencies, Bodies & Persons Transfer Payments Other Expenditure Capital Financing Income TOTAL Objective Analysis £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 Early Years Education 14,984 9 215 4 36 5,698 0 0 0 0 20,945 Primary Education 46,387 0 2,504 9 0 1 0 0 0 0 48,901 Secondary Education 47,924 0 16,025 8 0 0 0 0 0 0 63,957 Additional Support Needs 19,066 0 174 46 23 2,039 0 0 0 (264) 21,085 Education - Other 2,184 114 399 10 95 1,191 580 0 71 (1,890) 2,755 Pupil Equity Fund 4,197 0 0 0 0 0 0 0 0 0 4,197 Facilities Management 14,517 947 5,002 10 23 3 0 0 0 (2,261) 18,241 Total 149,260 1,070 24,319 87 177 8,932 580 0 71 (4,415) 180,081 North Ayrshire Council General Services Revenue Budget 2025-26 Education Subjective Analysis
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Appendix 7 Employee Costs Property Costs Supplies & Services Transport Costs Admin Costs Other Agencies, Bodies & Persons Transfer Payments Other Expenditure Capital Financing Income TOTAL Objective Analysis £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 Directorate & Support 205 0 2 0 7 0 0 0 0 0 214 Roads 4,641 30 2,798 31 79 1,001 0 0 0 (1,441) 7,139 Streetscene 7,317 149 302 195 21 95 0 0 0 (2,906) 5,173 Waste Resources 5,519 46 738 241 66 6,799 0 78 0 (5,142) 8,345 Economic Development 2,872 36 28 19 24 780 0 0 0 (232) 3,527 Growth & Investment 137 0 5 1 4 103 0 0 0 0 250 Property Management & Investment 4,607 15,232 216 52 338 81 0 0 0 (8,948) 11,577 Energy & Sustainability 413 7,458 4 1 6 253 0 0 0 (1,285) 6,850 Internal Transport 1,892 28 135 6,835 11 3,127 0 0 0 (758) 11,270 Total 27,603 22,979 4,228 7,374 556 12,239 0 78 0 (20,712) 54,345 Subjective Analysis North Ayrshire Council General Services Revenue Budget 2025-26 Place
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Appendix 7 Employee Costs Property Costs Supplies & Services Transport Costs Admin Costs Other Agencies, Bodies & Persons Transfer Payments Other Expenditure Capital Financing Income TOTAL Objective Analysis £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 Joint Boards 0 0 0 0 0 3,548 0 0 0 0 3,548 Pension Costs 1,895 0 0 0 0 0 0 0 0 0 1,895 Loan Charges & Capital Charges 0 0 0 0 0 0 0 0 23,594 (80) 23,514 Central Telephones 0 0 0 0 350 0 0 0 0 0 350 Other Corporate Items 0 0 21,647 0 1,803 0 0 356 0 (148) 23,658 Insurance 0 355 0 302 265 1,269 0 0 0 (2,191) 0 Housing Benefit 0 0 0 0 0 0 34,074 200 0 (34,353) (78) Total 1,895 355 21,647 302 2,418 4,817 34,074 556 23,594 (36,772) 52,887 Subjective Analysis North Ayrshire Council General Services Revenue Budget 2025-26 Other Corporate Items